Dunn & Black Ps v. United States

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

DUNN & BLACK, P.S., 

Plaintiff-Appellant, and

FIDELITY DEPOSIT COMPANY OF

MARYLAND, a Maryland corporation; AMERICAN GUARANTY & LIABILITY INSURANCE COMPANY, a No. 05-35766 New York corporation, Intervenors,  D.C. No.

CV-04-00229-LRS

v. OPINION

UNITED STATES OF AMERICA,

Defendant-Appellee, and

ENVIRONMENTAL RECLAMATION INC.,

an Idaho corporation, Defendant.  Appeal from the United States District Court for the Eastern District of Washington Lonny R. Suko, District Judge, Presiding

Argued and Submitted March 6, 2007—Seattle, Washington

Filed July 11, 2007

Before: Diarmuid F. O’Scannlain, A. Wallace Tashima, and Marsha S. Berzon, Circuit Judges.

Opinion by Judge O’Scannlain

8269 8272 DUNN & BLACK v. UNITED STATES

COUNSEL

Michael R. Tucker, Dunn & Black, P.S., Spokane, Washing- ton, argued the cause for the plaintiff-appellant and filed a brief; Richard D. Campbell, Robert A. Dunn, and Ryan D. Yahne, Dunn & Black, P.S., Spokane, Washington, were on the briefs.

Curtis C. Pett, Tax Division, U.S. Department of Justice,…