Case Name: GRANITE ROCK COMPANY; John Orcutt; Martha Edwards; Arthur Wilson Woolpert, Notice shareholder, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2004-06-09
Citations: 371 F.3d 592
Docket Number: No. 03-15485
Parties: GRANITE ROCK COMPANY; John Orcutt; Martha Edwards; Arthur Wilson Woolpert, Notice shareholder, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: Before O’SCANNLAIN, SILER, and HAWKINS, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 371
Pages: 592–593

Head Matter:
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.
Before O’SCANNLAIN, SILER, and HAWKINS, Circuit Judges.
The Honorable Eugene E. Siler, Jr., Senior United States Circuit Judge, United States Court of Appeals for the Sixth Circuit, sitting by designation.

Opinion:
ORDER
We affirm for the reasons stated in Judge Ware's published opinion, 243 F.Supp.2d 1059 (N.D.Cal.2003).
AFFIRMED.