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OLYMPIC FEDERAL SAV. & LOAN ASS'N v. REGAN

No. 79-4065.

648 F.2d 1218 (1981)

OLYMPIC FEDERAL SAVINGS & LOAN ASSOCIATION, a corporation; Heritage Auxiliary Company, Inc., a California Corporation, Plaintiffs-Appellants, v. Donald T. REGAN, Secretary of the Treasury of the United States; William Williams, Acting Commissioner of the Internal Revenue Service; Thomas Cordoza, Regional Commissioner of the Internal Revenue Service, and the Internal Revenue Service, and the United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 22, 1981.

Attorney(s) appearing for the Case

Richard M. Schulze, Walnut Creek, Cal., for plaintiffs-appellants.

Thomas M. Preston, Jr., Dept. of Justice, Washington, D. C., argued, for defendants-appellees; Gilbert E. Andrews, Washington, D. C., on brief.

Before BROWNING, Chief Judge, TRASK, Circuit Judge, and JAMESON, District Judge.

TRASK, Circuit Judge:

Appellants Olympic Federal Savings and Loan Association and Heritage Auxiliary Company (collectively Olympic) appeal from a summary judgment rendered in favor of the Internal Revenue Service (the Service) on Olympic's action to quiet its title to and prevent the Service from redeeming certain real property. The previous owners of the property had given a deed of trust on it to Olympic as security for a loan. Thus, the redemption apparently extinguished...

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