Court Opinion

ID: 9532947
Source: CourtListenerOpinion
Date Created: 2023-08-07 04:26:33.75699+00
Date Added: 2024-06-11T13:28:52.638688
License: Public Domain

GRANATA, Judge Pro Tem.,
concurring in part and dissenting in part.
I concur with all sections of the Court’s opinion, except for Section IV, entitled “Changes in FmHA’s Accounting and Changes in the Tax Code Do Not Render the Transaction Commercially Impracticable.” My conclusion is that there yet exist genuine issues of material fact as to this issue, based upon a review of the affidavit of Douglas Swenson, his supplemental affidavit, and the affidavit of Mr. Arnell, Bender’s comptroller. Therefore, I would reverse the district court *811as to this issue and remand it for a factual determination.