Court of Appeals for the Ninth Circuit December 4, 1973, 71-2894, 71-2895 (Ray D. Bateman and Helen C. Bateman v. United States of America, Dow R. Bateman and Elaine C. Bateman v. United States)

combined-opinion

490 F.2d 549 74-1 USTC P 9176 Ray D. BATEMAN and Helen C. Bateman, Plaintiff-Appellees, v. UNITED STATES of America, Defendant-Appellant. Dow R. BATEMAN and Elaine C. Bateman, Plaintiff-Appellees, v. UNITED STATES of America, Defendant-Appellant. Nos. 71-2894, 71-2895. United States Court of Appeals, Ninth Circuit. Dec. 4, 1973. 1 Michael L. Paup (argued), U.S. Dept.