Court of Appeals for the Ninth Circuit January 7, 1969, 21958_1 (Gilbert J. Sheffels and Eleanor Sheffels, Husband and Wife v. United States of America, Marjorie Heitman v. United States)

405 F.2d 924 69-1 USTC P 9159 Gilbert J. SHEFFELS and Eleanor Sheffels, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee. Marjorie HEITMAN, Appellant, v. UNITED STATES of America, Appellee. Nos. 21958, 21958-A. United States Court of Appeals Ninth Circuit. Jan. 7, 1969. Francis J. Butler, (argued), of Butler & Lukins, John E. Snoddy, Spokane, Wash., for appellants.