Court of Appeals for the Ninth Circuit December 29, 1977, 75-2440 (Omnibus Financial Corporation v. United States)

566 F.2d 1097 78-1 USTC P 9209 OMNIBUS FINANCIAL CORPORATION, and Arizona Turf Supply, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, United States of America Internal Revenue Service, George D. Patterson and Carlos Tellez, Defendants-Appellees. No. 75-2440. United States Court of Appeals, Ninth Circuit. Dec. 29, 1977. 1 John D. Helm (argued), of Steiger, Helm & Kyle, Tempe, Ariz.