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STATE OF IDAHO EX REL. SOWARD v. U.S.

No. 87-4057.

858 F.2d 445 (1988)

STATE OF IDAHO ex rel. Wayne SOWARD, Director of the Department of Insurance; State of Idaho, as liquidator for Pacific Insurance Administrators, Inc., and Pacific Insurance Administrators Agency, Inc., Plaintiffs-Appellees, v. UNITED STATES of America and the Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided September 7, 1988.

Attorney(s) appearing for the Case

Steven W. Parks, Atty. Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellants.

Richard H. Greener, Clemons Coshow & Humphrey, Boise, Idaho, for plaintiffs-appellees.

Carole J. Olson, Kansas City, Mo., for amicus Nat. Ass'n of Ins. Com'rs.

Before FLETCHER and CANBY, Circuit Judges, and AGUILAR, District Judge.

AGUILAR, District Judge:

In this appeal the Internal Revenue Service challenges the district court's determination that an Idaho statute which establishes priority among creditors of insolvent insurance companies is a law "regulating the business of insurance" within the meaning of the McCarran-Ferguson Act and therefore supersedes the priority standard erected by the Federal Insolvency Statute, 31 U.S.C. § 3713, 662 F.Supp. 60<...

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