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UNITED STATES v. STONEHILL

Nos. CA 80-4590, 80-4598, 80-4599 and 80-6062.

702 F.2d 1288 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Harry S. STONEHILL, Individually and as Trustee of the Lourdes Blanco Stonehill Children's Trust, The Elizabeth Anne Stonehill Trust, and The Susan J. Stonehill Trust, et al., Defendants-Appellants, Trammell, Rand, Nathan & Lincoln, a Partnership, and Pacita Carrion Brooks, Intervenors-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided April 8, 1983.

Attorney(s) appearing for the Case

Michael L. Paup, Kristina E. Harrigan, Dept. of Justice, Washington, D.C., Carleton D. Powell, Washington, D.C., for the U.S.

James R. Moore, Schwabe, Williamson, Wyatt, Moore & Roberts, Portland, Or., Trammell, Rand, Nathan & Lincoln, P.C., Washington, D.C., William W. Saunders, Honolulu, Hawaii, for appellants.

Before CANBY, NORRIS and REINHARDT, Circuit Judges.

CANBY, Circuit Judge:

The government initiated this action to foreclose income tax liens. After trial to the court, the district judge granted judgment in favor of the government. United States v. Stonehill, 420 F.Supp. 46 (C.D.Cal.1976). The taxpayers, their wives, their lawyers and certain other parties appeal.

FACTS

Appellants Harry S. Stonehill and Robert P. Brooks (the taxpayers) are United States...

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