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UNITED STATES v. TRAILS END MOTEL, INC.

Nos. 80-1843, 80-1845 and 80-1846.

657 F.2d 1169 (1981)

UNITED STATES of America and Dick Withrow, Revenue Agent, Internal Revenue Service, Plaintiffs-Appellees, v. TRAILS END MOTEL, INC., LaFaye Sampson, President; LaFaye Sampson and Sherman H. Sampson, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 3, 1981.

Attorney(s) appearing for the Case

John Terry Moore and Richard L. Schodorf of Miller, Moore, Rapp, Schodorf & Clark, P. A., Wichita, Kan., for defendants-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, William A. Whitledge and Melvin E. Clark, Jr., Attys., Tax Division, Dept. of Justice, Washington, D. C. (James P. Buchele, U.S. Atty., Wichita, Kan., of counsel), for plaintiffs-appellees.

Before BARRETT, McKAY and LOGAN, Circuit Judges.

Submitted on the briefs pursuant to Tenth Circuit Rule 9 May 7, 1981.

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). The causes are therefore ordered submitted without oral argument.

These appeals are from a district court order enforcing...

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