Pacific Fisheries v. United States

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

PACIFIC FISHERIES INC.,  No. 06-35718 Plaintiff-Appellant, v.  D.C. No.

CV-04-02436-JLR

UNITED STATES OF AMERICA,

OPINION

Defendant-Appellee.  Appeal from the United States District Court for the Western District of Washington James L. Robart, District Judge, Presiding

Argued and Submitted March 11, 2008—Seattle, Washington

Filed August 21, 2008

Before: Betty B. Fletcher, Richard A. Paez, and N. Randy Smith, Circuit Judges.

Opinion by Judge B. Fletcher

11297 PACIFIC FISHERIES v. UNITED STATES 11299

COUNSEL

Robert J. Chicoine, Cori Flanders-Palmer, Cory L. Johnson, Chicoine & Hallett, P.S., Seattle, Washington, for the plaintiff-appellant.

Jonathan S. Cohen, David M. Katinsky, Gretchen M. Wol- finer, U.S. Department of Justice, Tax Division, Washington, 11300 PACIFIC FISHERIES v. UNITED STATES D.C.; John McKay, U.S. Attorney for the Western District of Washington, Seattle, Washington, (on briefs) for the defendant-appellee.

OPINION

B. FLETCHER, Circuit Judge:

Pacific Fisheries, Inc. (“Pacific Fisheries”) appeals the dis- trict court…