Court of Appeals for the Ninth Circuit August 20, 1998, 97-35129 (Airborne Freight Corporation v. United States)

CANBY, Circuit Judge:

The United States appeals two summary judgment rulings by the district court, which we review de novo.

See Orthopaedic Hosp. v. Belshe,

103 F.3d 1491, 1495 (9th Cir.1997). The rulings came in the course of Airborne Freight Corporation’s tax refund suit.