Granite Rock Company John Orcutt Martha Edwards Arthur Wilson Woolpert, Notice Shareholder v. United States

371 F.3d 592 GRANITE ROCK COMPANY; John Orcutt; Martha Edwards; Arthur Wilson Woolpert, Notice shareholder, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 03-15485. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 12, 2004. Filed June 9, 2004. Daniel F. Polsenberg (argued) and Beau Sterling, Las Vegas, NV, for the plaintiffs-appellants. Eileen J. O'Connor, Assistant Attorney General; Richard Farber, Joel McElvain, and Teresa E. McLaughlin (argued), Attorneys, Tax Division, United States Department of Justice, Washington, DC; Kevin V. Ryan, United States Attorney, and Jay R. Weil, Assistant United States Attorney, Northern District of California, San Francisco, CA (of counsel), for the defendant-appellee. Appeal from the United States District Court for the Northern District of California; James Ware, District Judge, Presiding. D.C. No. CV-01-21044-JW. Before O'SCANNLAIN, SILER, * and HAWKINS, Circuit Judges. ORDER 1 We affirm for the reasons stated in Judge Ware's published opinion, 243 F.Supp.2d 1059 (N.D.Cal.2003). 2 AFFIRMED. Notes: * The Honorable Eugene E. Siler, Jr., Senior United States Circuit Judge, United States Court…