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D AND S FAMILY PRESERVATION TRUST v. U.S.

No. CIV. 95-1222-FR.

2 F.Supp.2d 1320 (1998)

D AND S FAMILY PRESERVATION TRUST, Steven Miljus, Trustee; Joseph Pack, Jerry Gillespie, Michael Bloomquist, Jim Bodily, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

April 29, 1998.

Attorney(s) appearing for the Case

Terrance L. McCauley, Estacada, OR, for Plaintiffs.

Kristine Olson, United States Attorney, Portland, OR, Joanne E. Duane, Trial Attorney, Tax Division, Washington, DC, for Defendant.

OPINION AND ORDER

FRYE, District Judge.

The matter before the court is the plaintiffs' motion to allow late filing of notice of appeal (# 63).

FACTS

On November 26, 1997, this court entered judgment against the plaintiffs and in favor of the defendant, United States of America. Pursuant to Rule 4(a)(1) of the Federal Rules of Appellate Procedure, the period for filing a notice of appeal from this judgment expired on January 26, 1998.

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