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UNITED STATES v. FAHEY

Nos. 79-1356 to 79-1358 and 79-1360.

614 F.2d 690 (1980)

UNITED STATES of America and Kenneth Batson, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Dennis FAHEY, District Manager, World Savings and Loan, Respondent, Frank Kowalik, Jr. and Karen Kowalik, Intervenors-Appellants. UNITED STATES of America and Kenneth Batson, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Trudy HAUGSNESS, Vice President, Columbia Savings and Loan, Respondent, Frank Kowalik, Jr. and Karen Kowalik, Intervenors-Appellants. UNITED STATES of America and Kenneth Batson, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Clarence JOHNSON, Auditor, Central Bank and Trust, Respondent, Frank Kowalik, Jr. and Karen Kowalik, Intervenors-Appellants. UNITED STATES of America and Kenneth Batson, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. INCOME REALTY and Bill Riley, President, Respondents, Frank Kowalik, Jr. and Karen Kowalik, Intervenors-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided January 9, 1980.

Attorney(s) appearing for the Case

Frank Kowalik, Jr., and Karen Kowalik, pro se.

M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews, Chief, Tax Div., Dept. of Justice, Washington. D. C., Joseph F. Dolan, U. S. Atty., Denver, Colo., for petitioners-appellees.

Before BARRETT, McKAY and LOGAN, Circuit Judges.

PER CURIAM.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of these appeals. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). Appellants' motion to transfer these cases from Calendar D to Calendar B is denied and the causes are therefore ordered submitted without oral argument.

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