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.
1
Prior report: 847 F. Supp. 1499.
ORDER
2
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.
3
The judgment of the district court is therefore reversed.