In Re Stewart-Smith Construction, Debtor. United Bank of Arizona v. United States

892 F.2d 1046 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re STEWART-SMITH CONSTRUCTION, Debtor. UNITED BANK of ARIZONA, Appellant, v. UNITED STATES of America, Appellee. No. 88-15325. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 4, 1989. Decided Dec. 14, 1989. Before NELSON, TROTT and RYMER, Circuit Judges. 1 MEMORANDUM * 2 United Bank of Arizona appeals the district court's reversal of a summary judgment entered by the bankruptcy court, determining that the Bank's first priority lien pursuant to a stipulated order for use of cash collateral was law of the case such as to preclude the Internal Revenue Service from asserting its secured interest in an adversary proceeding. The issue is whether the IRS received proper notice of the proposed stipulated order and an opportunity to be heard. We agree with the district court's decision and affirm. I. 3 In January 1984, United Bank of Arizona and debtor Stewart-Smith entered into a "Revolving…