united-states-v-norbert-e-stelten-united-states-of-america-v-audrey-j , 867 F.2d 446 ( 1989 )
In Re: 3021 6th Avenue North, Billings, Mt, Gene Bridges, D/B/A Associated Tax Consultants, Claimant-Appellant v. United States , 237 F.3d 1039 ( 2001 )