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Ronald Moran Cadillac, Inc. v. United States
Citations: 392 F.3d 1006; 2004 U.S. App. LEXIS 26125; 2004 WL 2903899Docket: 02-57052
Court: Court of Appeals for the Ninth Circuit; December 16, 2004; Federal Appellate Court
The case involves Ronald Moran Cadillac, Inc. (appellant) against the United States of America (appellee) in the Ninth Circuit Court of Appeals, following an appeal from the United States District Court for the Central District of California. The appeal was argued on March 3, 2004, and the opinion was filed on October 12, 2004, with an amendment on December 16, 2004. Key points include an amendment to the original opinion clarifying that the parties agreed in their joint statement of uncontroverted facts that Ronald Moran Cadillac (RMC) had accrued unpaid interest on certain notes prior to selling the note to TMC, but had not deducted or paid this interest before December 31, 1994. The panel denied the appellant's petition for rehearing and stated that no future petitions for panel or en banc rehearing would be considered. The case was presided over by Judges Noonan and Kleinfeld, along with District Judge White, who was sitting by designation.