United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. Michaud , 897 F.2d 264 ( 1990 )

897 F.2d 264w

65 A.F.T.R.2d 90-797, 90-1 USTC P 50,145

UNITED STATES of America and James A. Hill, Special Agent,
Internal Revenue Service, Petitioners-Appellants,
v.
James E. MICHAUD and Mary L. Michaud, Respondents-Appellees.

Nos. 89-1684, 89-1986.

United States Court of Appeals,
Seventh Circuit.

Argued Nov. 30, 1989.
Decided March 8, 1990.

1

NOTE: THE COURT HAS WITHDRAWN THIS OPINION. SEE 907 F.2d 750.