John A. Zeier v. United States Internal Revenue Service

80 F.3d 1360

77 A.F.T.R.2d 96-1653, 96-1 USTC P 60,228,

96 Cal. Daily Op. Serv. 2407,

96 Daily Journal D.A.R. 4031

John A. ZEIER, The Estate of; Ben J. Yates, as personal

representative of the Estate of John A. Zeier,

Plaintiffs-Appellees,

v.

UNITED STATES INTERNAL REVENUE SERVICE, acting as an agency

of the United States of America, Defendant-Appellant.

Nos. 95-35120, CV-92-00127-JDS.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Dec. 8, 1995.

Decided April 9, 1996

W. Scott Green, West, Patten, Bekkedahl and Green, Billings, Montana, for plaintiffs-appellees.

Gary R. Allen, Gilbert S.…