Court of Appeals for the Ninth Circuit April 16, 1996, 95-35045 (Johnny L. Banks Edna J. Banks, Husband & Wife and Their Marital Community v. United States)

81 F.3d 874 151 L.R.R.M. (BNA) 2999, 77 A.F.T.R.2d 96-1789, 64 USLW 2673, 96-1 USTC P 50,212, 96 Cal. Daily Op. Serv. 2650, 96 Daily Journal D.A.R. 4390 Johnny L. BANKS; Edna J. Banks, husband & wife and their marital community, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. No. 95-35045. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 7, 1996.