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.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Feb. 2, 1994.

Decided June 8, 1994.

Michael C. Cohen, Los Angeles, CA, for plaintiff-appellee-appellant.

Kevin M. Brown, Washington, DC, for defendant-appellee.

Thomas…