Court of Appeals for the First Circuit January 27, 1993, 91-7674

981 F.2d 1226 71 A.F.T.R.2d 93-752, 93-1 USTC P 50,138 FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Bruce A. Cogle, Sr., Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Rosa L. Cogle, Deceased, Plaintiffs-Appellants, v.