The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-Appellee

861 F.2d 954

63 A.F.T.R.2d 89-389, 88-2 USTC P 9592

The STATE BANK OF FRASER, Plaintiff-Appellee, Cross-Appellant,

v.

UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

Nos. 87-1666, 87-1789.

United States Court of Appeals,

Sixth Circuit.

Argued Sept. 19, 1988.

Decided Nov. 18, 1988.

Rehearing Denied Dec. 29, 1988.

Gary R. Allen, Chief, Appellate Section (argued), Wm. Estabrook, Tax Div., Dept. of Justice, Douglas Coulter, William S. Rose, Jr., Washington, D.C., for plaintiff-appellee, cross-appellant.

G. Timothy Moore (argued), Mt. Clemens, Mich., for defendant-appellant, cross-appellee.

Befor…