Court of Appeals for the Ninth Circuit June 8, 1994, 93-55835 (Analee Yorkshire v. United States Internal Revenue Service v. S & P Company, Intervenor-Appellant. Analee Yorkshire v. United States Internal Revenue Service v. S & P Company, Intervenor-Appellee)

26 F.3d 942 73 A.F.T.R.2d 94-2229, 94-2 USTC P 50,294, 29 Fed.R.Serv.3d 191 Analee YORKSHIRE, Plaintiff-Appellee, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee, v. S & P COMPANY, Intervenor-Appellant. Analee YORKSHIRE, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee, v. S & P COMPANY, Intervenor-Appellee. Nos. 93-55835, 93-55932.