Court of Appeals for the Ninth Circuit March 4, 1997, 95-35247 (Gary Everson and Mary Everson v. United States)

combined-opinion

108 F.3d 234 79 A.F.T.R.2d 97-1335, 97-1 USTC P 50,258, 97 Cal. Daily Op. Serv. 1587, 97 Daily Journal D.A.R. 3076 Gary EVERSON and Mary Everson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 95-35247. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 6, 1996. Decided March 4, 1997.