United States v. Solheim

953 F.2d 379

69 A.F.T.R.2d 92-413, 92-1 USTC P 50,043

UNITED STATES of America, Appellee,

v.

Frederick S. SOLHEIM; Robert A. Solheim; John S. Solheim;

National Bank of Commerce Trust and Savings Association of

Lincoln, Trustee of the Selmer A. Solheim Trust; State of

Colorado, Department of Revenue, Appellants.

No. 91-1667.

United States Court of Appeals,

Eighth Circuit.

Submitted Nov. 13, 1991.

Decided Jan. 7, 1992.

1

J.L. Spray, Lincoln, Neb., argued, for appellants.

2

Robert L. Baker, Dept. of Justice, Washington, D.C., argued (Gary R. Allen and David I. Pincus, Dept. of Justice, Washington, D.C. and…