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U.S. v. COUNTY OF SAN DIEGO

No. 93-56650.

53 F.3d 961 (1995)

UNITED STATES of America, Plaintiff-Appellant, v. COUNTY OF SAN DIEGO, et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided April 24, 1995.

Attorney(s) appearing for the Case

Gary R. Allen, Chief Appellate Section, U.S. Dept. of Justice, Tax Div. and John J. McCarthy, U.S. Dept. of Justice, Tax Div., Washington, DC, for plaintiff-appellant.

Miriam E. Brewster, Office of the County Counsel, San Diego, CA, for defendants-appellees.

Before: D.W. NELSON and CANBY, Circuit Judges, and TANNER, District Judge.

CANBY, Circuit Judge:

The United States appeals the district court's grant of summary judgment in favor of the County of San Diego. We review de novo the district court's grant of summary judgment. Atwood v. Newmont Gold Co., 45 F.3d 1317, 1320 (9th Cir.1995). We have jurisdiction under 28 U.S.C. § 1291, and we affirm.

I

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