
    FIRST FEDERAL SAVINGS BANK OF WASHINGTON, a corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
    No. 91-35690.
    United States Court of Appeals, Ninth Circuit.
    Submitted June 8, 1993 .
    Decided June 22, 1993.
    Bruce E.H. Johnson, Davis Wright Tre-maine, Seattle, Washington, and James K. Hayner, Minnick Hayner, Walla Walla, WA, for plaintiff-appellant.
    Gary R. Allen, Bruce R. Ellisen, and Edward T. Perelmuter, Dept, of Justice, Washington, DC, for defendant-appellee.
    Before: WRIGHT, FARRIS, D.W. NELSON, Circuit Judges.
    
      
       The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.P. 34(a) and Ninth Circuit Rule 34-4.
    
   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).  