United States v. State of California Franchise Tax Board

9 F.3d 1555 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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, Plaintiff-Appellee, v. STATE OF CALIFORNIA FRANCHISE TAX BOARD, Defendant-Appellant. No. 91-16360. United States Court of Appeals, Ninth Circuit. Submitted May 14, 1993. * Decided Oct. 26, 1993. Before: POOLE and FERNANDEZ, Circuit Judges, and KELLEHER, ** District Judge MEMORANDUM *** The California Franchise Tax Board (FTB) appeals from the district court's denial of the FTB's motion to take judicial notice and its motion to amend the judgment. By both motions the FTB sought to undo its concession in the final pretrial order that its tax liens against one John Alden in the underlying tax action are subordinate to those of the Internal Revenue Service (IRS). After the start of trial, the FTB filed a trial brief seeking to rescind its concession regarding the priority of liens. A day after filing its trial brief, the FTB moved the district court to take judicial notice of a July 26, 1982…