1ST HOME LIQUIDATING TRUST, Roger P. Kavanagh, Jr., Everette E. Mills, III, and William E. Stone, Plaintiffs-Cross Appellants, and
Joseph M. Bryan, Jr., George E. Carr, Jr., Joann Davis, Gene Dematteo, Jr., Ms. Allan C. Hollan, Estate of Joan S. Hilson (c/o Sonhil Associates, c/o John S. Pyne), James B. Millikan, Thomas G. Nisbet, Jr., Jule C. Spach, Louis C. Stephens, Jr., Mary Adams Stephens, M. Willard Tucker, Sit Investment Associates, Inc., Susan T. Melvin, E.S. Melvin, Dee Smith, Jeanine M. Smith, Rodney E. Austin, Murray C. Greason, Jr., Lasahane Investments, Albert S. Lineberry, Sr., Mrs. Clarence B. Jones, James C. Ratcliff, Henry V. Cunningham, Jr., Sarah B. Cunningham, Marvin L. Ferrel, Jr., William C. Fitzgerald, III, Carolyn N. Fitzgerald, Robert L. Kitterman, James E. Mims, Erline K. Mize, William R. Mize, Sr., Charles P. Robinson, William E. Stone, Larry J.A. Thompson, Brown Technology Associated, L.P., Lester R. Burnette, John W. Davis, III, David R. Parker, Manuel V. Fernandez, Alma J. Fernandez, Charles T. Hagan III, Trustee, Michael W. Haley, H. Curte Hege, Sr., James E. Holmes, Jr., Investors Management Corporation, National Investors, Dan R. Thomason, Jr., Elizabeth L. Winn, James J. Winn, Jr., Young Phillips Employee Profit Sharing Plan, F. James Becher, Jr., Carolina Hosiery Mills, Inc. Employees Profit Sharing Trust, Avery Chope, Alan D. Cohn, Hyatt Hammond, Bonnie B. Hammond, Richard T. Howard, Robert G. Kelley, Andrew D. Klingenstein (Trustee), John Klingenstein, Stanley W. Morten (Trustee), Frederick A. Klingenstein, Patricia D. Klingenstein, Sarah D. Klingenstein (Trustee), Sharon L. Klingenstein, Thomas D. Klingenstein, Maurice J. Koury, Robert C. Lock, Roy Maness, McMillion/Eubanks, Inc., McMillion/Eubanks, Inc. Employee Profit-Sharing Plan, Madeline J. Mills (Custodian for Clarence Blake and William Everette Mills), William G. Moore, Okabena Partnership V-4, Chester T. Nuttall, Jr., William G. Pannill, William L. Pannill, Queen Realty Company, Ovide E. De St. Aubin (Trustee), H. Michael Weaver, RTP Limited Partnership, Pauline S. Hovis, Patricia Austin Nussbaum Sevier (Trustee), Estate of Sarah Hutchens Brinson, Estate of Anita P. Burge Burton, Prime Bank, Kendall Dematteo Berkey, Robin Dematteo, Elizabeth Dematteo Falcone, Cynthia Ann Falcone, Kevin Dematteo, Estate of Katherine Preyer Dematteo (Co-Administrators), Rita A. Gallos, Estates of John H. And Antoinette B. Thomas (J. Christopher Thomas, Executor), Alice W. Thomason, J.S. Brody Remaindermen, LLC, Estate of D.D. Cameron (William H. Cameron, Executor), Marsha Shiff, Marilyn Lane, Hynda Dalton, Elizabeth G. Kavanaugh, Mary Cannon Morris Charitable Foundation, Estate of Earl F. Slick, Louise C. Palmer, Ann L. Brenner Trustee (Q Tip Trust), David A. Irvin, John L.W. Garrou, Sandra K. Gallant, Sucessor Trustee, John T. Eagan, Jr., Ralph H. Womble, Martha H. Womble, Joan W. Stone, Calder W. Womble, Edith Womble, Gwyn Womble Dunn, Jane Womble Haver, William F. Womble, William F. Womble, Jr., Louise M. Womble, Ann W. Strader, JCP Associates Partnership, Jose Soriano, Diane S. Brumback, George R. Brumback, TG Partners, Amy J. Pollinger, Lucy L. Klingenstein, Kathy K. Klingenstein, Nancy K. Simpkins, Susan Klingenstein, and Raymond A. Tiernan, Trustee, Plaintiffs-Appellees,
v.
UNITED STATES, Defendant-Appellant.
