First Federal Savings Bank of Washington v. United States (995 F.2d 947, 1993)

We affirm on the basis of the well-reasoned opinion of the district court. First Federal Savings Bank of Washington v. United States, 766 F.Supp. 897 (E.D.Wash. 1991); see also Pacific First Federal Savings Bank v. Commissioner, 961 F.2d 800 (9th Cir.), cert. denied, — U.S. -, 113 S.Ct. 209, 121 L.Ed.2d 150 (1992).