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CENTENNIAL SAVINGS BANK FSB v. U.S.

No. 88-1297.

933 F.2d 1285 (1991)

CENTENNIAL SAVINGS BANK FSB, Plaintiff-Appellant, Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

June 19, 1991.

Attorney(s) appearing for the Case

Edward S. Koppman, Kathleen J. St. John, Akin, Gump, Strauss, Hauer & Feld, Dallas, Tex., for plaintiff-appellant, cross-appellee.

Richard L. Bacon, Sp. Tax Counsel, U.S. League of Sav. Institutions, Washington, D.C., Thomas A. Pfeiler, Gen. Counsel, Chicago, Ill., for amicus curiae — U.S. League of Sav. Institutions.

Bruce R. Ellisen, Gary R. Allen, Chief, William S. Rose, Jr., Asst. Atty. Gen., Richard Farber, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee, cross-appellant.

Before BROWN, WILLIAMS and JOLLY, Circuit Judges.

ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES

(Opinion Nov. 2, 1989, 5th Cir.1989, 887 F.2d 595)

PER CURIAM:

In United States v. Centennial Savings Bank FSB (Resolution Trust Corp. Receiver), ___ U.S. ___, 111 S.Ct. 1512, 113 L.Ed.2d 608 (1991), the United States Supreme Court affirmed in part and reversed in part our decision in Centennial Savings Bank FSB v. United States,

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