Case Name: Nicholas T. SCOTT, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant; Nicholas T. SCOTT, Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America; IRS, Director, Defendants-Appellants-Cross-Appellees
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1997-05-01
Citations: 112 F.3d 1024
Docket Number: Nos. 94-15321, 94-15323
Parties: Nicholas T. SCOTT, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Nicholas T. SCOTT, Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America; IRS, Director, Defendants-Appellants-Cross-Appellees.
Judges: Before: FLETCHER, WIGGINS, and FERNANDEZ, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 112
Pages: 1024–1024

Head Matter:
Nicholas T. SCOTT, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Nicholas T. SCOTT, Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America; IRS, Director, Defendants-Appellants-Cross-Appellees.
Nos. 94-15321, 94-15323.
United States Court of Appeals, Ninth Circuit.
May 1, 1997.
Before: FLETCHER, WIGGINS, and FERNANDEZ, Circuit Judges.

Opinion:
ORDER
This case having been heard by the United States Supreme Court and reversed, — U.S. -, 117 S.Ct. 29, 135 L.Ed.2d 1122, has been remanded to this court for further proceedings in conformity with the opinion of the Supreme Court.
The judgment of the district court is therefore reversed,