Court of Appeals for the Eighth Circuit July 1, 1981, 81-1315 (United States v. Equity Farmers Elevator)

652 F.2d 752 81-2 USTC P 9625 UNITED STATES of America and Donald J. Wandler, Revenue Agent of the Internal Revenue Service, Appellees, v. EQUITY FARMERS ELEVATOR, through Don Wagner, Manager; and Benedict Farmers Elevator, through Ray Wenger, Manager; Robert O. Olson, Appellant. No. 81-1315. United States Court of Appeals, Eighth Circuit . Submitted June 26, 1981. Decided July 1, 1981. James S.