United States v. Stephen C. Hemmen

51 F.3d 883

75 A.F.T.R.2d 95-1646, 63 USLW 2626,

95-1 USTC P 50,210,

Bankr. L. Rep. P 76,451

UNITED STATES of America, Plaintiff-Appellant,

v.

Stephen C. HEMMEN, Defendant-Appellee.

No. 93-35643.

United States Court of Appeals,

Ninth Circuit.

Submitted, Aug. 5, 1994*.

Decided April 7, 1995.

Gary R. Allen, Robert L. Baker and William S. Easterbrook, Tax Div., U.S. Dept. of Justice, Washington, DC, for plaintiff-appellant.

Stephen C. Hemmen, pro se, Tacoma, WA, for defendant-appellee.

Appeal from the United States District Court for the Western District of Washington.

Before: ALARCON, BEEZER and KLEINFELD,…