Court of Appeals for the Ninth Circuit August 26, 2002, No. 01-35890; D.C. No. CV-94-00169-JDS (Mutual Life Insurance Co. of New York v. Carlson)

MEMORANDUM**

The district court correctly concluded that there was no genuine issue of material fact precluding summary judgment in this case. Even if it is unclear whether the Small Business Administration (“SBA”) cancelled principal indebtedness in the amount of $53,852 or whether the corrected 1099-C (reflecting $0 discharged) controls, uncontroverted affidavits from the SBA indicate there is