Her Majesty Queen in Right of Province of British Columbia v. Gilbertson

597 F.2d 1161 HER MAJESTY the QUEEN IN RIGHT OF the PROVINCE OF BRITISH COLUMBIA, Plaintiff- Appellant, v. John Raymond GILBERTSON, Leonard Rosenthal, Jack Sylvester, Frank Jay Cobbs, Claude Marian Johns, Defendants-Appellees. No. 77-2185. United States Court of Appeals, Ninth Circuit. March 23, 1979. Rehearing Denied June 21, 1979. Donald R. Stark (argued), of Williams, Stark, Hiefield, Norville & Griffin, Portland, Or., for plaintiff-appellant. Andrew P. Kerr (argued), of Gilbertson, Brownstein, Sweeney & Kerr, Portland, Or., for defendants-appellees. Appeal from the United States District Court for the District of Oregon. Before GOODWIN and ANDERSON, Circuit Judges, and JAMESON, * District Judge. J. BLAINE ANDERSON, Circuit Judge: PROCEEDINGS BELOW: 1 The plaintiff, the Canadian Province of British Columbia, filed this diversity action against the defendants (John Raymond Gilbertson, Leonard Rosenthal, Jack Sylvester, Frank Jay Cobbs, and Claude Marian Johns) in the United States District Court for the District of Oregon. British Columbia sought recovery on a judgment for taxes which had been awarded against the defendants by a British Columbia court. The defendants…