U.S. for Use of Okonite Co. v. American Home Assur. Co.

5 F.3d 544 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, for the Use of the OKONITE CO., Plaintiff, and Okonite Co., Inc., Plaintiff-Counter-Defendant-Appellee, v. AMERICAN HOME ASSURANCE COMPANY, Defendant, and William M. Bennett, Bradley Sherman, Ernest J. Dronenburg, Jr., and Matthew K. Fong, Defendants-Appellees, Kingston Constructors, Inc., Defendant-Counter-Claimant-Appellant. No. 92-15383. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 2, 1993. Decided Sept. 20, 1993. Before: REAVLEY * , PREGERSON, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Kingston Constructors, Inc. appeals the district court's summary judgment that Okonite Company's sale of a submarine power-transmission cable to Kingston was a taxable transaction under CAL.REV. & TAX CODE Sec. 6384. We agree with the district court's determination that Kingston presented insufficient evidence to survive summary judgment. 3 California law explicitly…