United States of America and Robert E. Grant, Special Agent, Internal Revenue Service v. A. Burton Hankins, Individually and as of the Estate of Bewel A. Hankins, Robert Lewis Smith, Intervenor-Appellant. United States of America and Robert E. Grant, Special Agent, Internal Revenue Service v. A. Burton Hankins and Hugh C. Montgomery, Jr.

581 F.2d 431

78-2 USTC P 9736, 3 Fed. R. Evid. Serv. 1434

UNITED STATES of America and Robert E. Grant, Special Agent,

Internal Revenue Service, Plaintiffs-Appellees,

v.

A. Burton HANKINS, Individually and as Executor of the

Estate of Bewel A. Hankins, et al., Defendants-Appellants,

Robert Lewis Smith, Intervenor-Appellant.

UNITED STATES of America and Robert E. Grant, Special Agent,

Internal Revenue Service, Petitioners-Appellees,

v.

A. Burton HANKINS and Hugh C. Montgomery, Jr., Respondents-Appellants.

Nos. 76-3467, 77-1967.

United States Court of Appeals,

Fifth Circuit.

Oct. 3, 1978.

Paul P. Lipton,…