Browning
Browning v. United States
Opinion
Opinion
Fisher, J.
FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
HENRIETTA BROWNING,
Plaintiff-Appellant, v. No. 07-35557
UNITED STATES OF AMERICA; UNITED
STATES DEPARTMENT OF TREASURY; D.C. No.
CV-05-01471-BR
UNITED STATES INTERNAL REVENUE
SERVICE; HENRY M. PAULSON, JR.,* OPINION
Secretary of the Department of the Treasury, Defendants-Appellees. Appeal from the United States District Court for the District of Oregon Anna J. Brown, District Judge, Presiding
Argued and Submitted March 3, 2009—Portland, Oregon
Filed May 22, 2009
Before: Susan P. Graber, Raymond C. Fisher and Milan D. Smith, Jr., Circuit Judges.
Opinion by Judge Fisher
*Henry M. Paulson, Jr. is substituted for his predecessor, John W. Snow, as Secretary General of the United States, pursuant to Fed. R. App. P. 43(c)(2). COUNSEL
Beth Creighton (argued), Zan Tewksbury, Steenson, Schu- mann, Tewksbury, Creighton & Rose, Portland, Oregon, for the plaintiff-appellant.
Karin J. Immergut, United States Attorney, Kelly A. Zusman (argued), Assistant United States Attorney, Portland, Oregon, for the…