Court of Appeals for the Ninth Circuit December 17, 1984, 83-3875 (United States v. Winterburn)

749 F.2d 1283 55 A.F.T.R.2d 85-526, 85-1 USTC P 9119 UNITED STATES of America, Plaintiff-Appellant, v. Stephen WINTERBURN, aka Steven H. Winterburn; Linda Winterburn; Robert O. Middleton; and Carol A. Middleton, Defendants, and Roger Allard and Adele Allard, Defendants-Appellees. No. 83-3875. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 7, 1984. Decided Dec. 17, 1984.