State of Idaho v. United States

858 F.2d 445 57 USLW 2171 STATE OF IDAHO ex rel. Wayne SOWARD, Director of the Department of Insurance; State of Idaho, as liquidator for Pacific Insurance Administrators, Inc., and Pacific Insurance Administrators Agency, Inc., Plaintiffs-Appellees, v. UNITED STATES of America and the Internal Revenue Service, Defendants- Appellants. No. 87-4057. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 1, 1988. Decided Sept. 7, 1988. As Amended Sept. 29, 1989. Steven W. Parks, Atty. Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellants. Richard H. Greener, Clemons Coshow & Humphrey, Boise, Idaho, for plaintiffs-appellees. Carole J. Olson, Kansas City, Mo., for amicus Nat. Ass'n of Ins. Com'rs. Appeal from the United States District Court for the District of Idaho. Before FLETCHER and CANBY, * Circuit Judges, and AGUILAR, District Judge. ** AGUILAR, District Judge: In this appeal the Internal Revenue Service challenges the district court's determination that an Idaho statute which establishes priority among creditors of insolvent insurance companies is a law "regulating the business of insurance" within the meaning of the McCarran-Ferguson Act…