Usacm Liquidating Trust v. Deloitte & Touche, LLP

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

USACM LIQUIDATING TRUST, No. 11-15626 Plaintiff-Appellant, D.C. No. and 2:08-cv-00461-

PMP-PAL

USA CAPITAL DIVERSIFIED DEED

FUND, LLC,

Plaintiff, ORDER AND

AMENDED

v. OPINION

DELOITTE & TOUCHE,

Defendant-Appellee.

Appeal from the United States District Court for the District of Nevada Philip M. Pro, Senior District Judge, Presiding

Argued and Submitted March 15, 2013—San Francisco, California

Filed February 18, 2014 Amended June 6, 2014

Before: J. Clifford Wallace and Sandra S. Ikuta, Circuit Judges, and Marvin J. Garbis, Senior District Judge.*

* The Honorable Marvin J. Garbis, Senior District Judge for the U.S. District Court for the District of Maryland, sitting by designation. 2 USACM LIQUIDATING TRUST V. DELOITTE & TOUCHE

Order; Opinion by Judge Garbis

SUMMARY**

Bankruptcy

The panel filed (1) an order amending its opinion of February 18, 2014, and denying a petition for rehearing; and (2) an amended opinion affirming the district court’s summary judgment on claims brought by a bankruptcy litigation…