United States of America, Plaintiff-Appellant-Cross-Appellee v. James Neal Blakeman, as of the Estate of C.E. Blakeman, Deceased, Robert Earl Blakeman and Karen A. Whaley, Defendants-Appellees-Cross- and Cross-Appellees, Ridglea Bank v. Maudine Blakeman, Defendant-Appellee-Cross-Appellant

997 F.2d 1084

70 A.F.T.R.2d 92-5366, 72 A.F.T.R.2d 93-5755,

72 A.F.T.R.2d 93-6742, 72 A.F.T.R.2d 93-6750,

92-2 USTC P 50,455, 93-2 USTC P 50,485

UNITED STATES of America, Plaintiff-Appellant-Cross-Appellee,

v.

James Neal BLAKEMAN, As Executor of the Estate of C.E.

Blakeman, Deceased, Robert Earl Blakeman and Karen

A. Whaley,

Defendants-Appellees-Cross-

Appellants and Cross-Appellees,

RIDGLEA BANK, et al., Defendants-Appellees,

v.

Maudine BLAKEMAN, Defendant-Appellee-Cross-Appellant.

No. 91-1027.

United States Court of Appeals,

Fifth Circuit.

July 21, 1992.

Order Granting Rehearing July 28, 1993.

Marvin Collins,…