ANAHEIM GARDENS, L.P., Thetford Properties III, L.P., Thetford Properties IV, L.P., B-l Associates, L.P., C-W Associates, L.P., Glenview Gardens L.P., Indian Head Manor, L.P. I, Metro West Limited, L.P., Millwood Associates L.P., Napa Park Apartments L.P., Ontario Townhouses, L.P., Palomar Apartments, L.P., Sierra Vista One, L.P., 825 San Tomas Apartments, L.P., 5324 Foothill Apartments, G.P., Algonquin Heights Associates, L.P., Brandy Hill Company, Brookside Manor Associates, L.P., Briar Crest, G.P., Briar Crest Apartments II, L.P., Briar Hills, L.P., Clarence W. Gosnell, Jr., John G. Gosnell, Murray Haber, Richard S. Bright, Philip Berman, Alfred S. Bright, Samuel Eisenstat, Melvin S. Heller, Milton S. Lider, Martin Myers, Malcomb Meister, Harold D. Price, Herbert W. Savit, Walter Weitzner, Estate of Jack N. Blinkoff, Harold D. Frazee, Trustee U/A DTD 4/2/89 for E.D. Frazee, Cambridge Square North Associates, LP, Cambridge Square of Fort Wayne Associates I, LP, Cambridge Square of Grand Rapids Associates I, LP, Cambridge Square of Grand Rapids Associates II, LP, Carriage House North Associates LP, Carriage House of Mishawaka Associates II LP, Carriage House West IV Associates, LP, Cromwell Court Company, First Landmark Associates, L.P., Forest Glen Limited Dividend Housing Association, Fort Heath Associates, Garrison Forest Associates, Jodani Associates, L.P., Kimberly Associates L.P., King's Grant Company, Leader House Associates, Leader Housing Co., Inc., New Amsterdam Associates, New Amsterdam Houses, Inc., Pine Crest Company, Riverside Village Company, Suburbia Associates, L.P., Stephen G. Dakes, Harvey E. Johnson, Jr., W. Dewey Rasnake, Martin E. Brown, Warren W. Taylor, Jr., Warren W. Taylor, Jr., Trustee, Ludlow King, James L. Brehony, Suehar Associates LP, Tower West Associates LP, Tower West Inc., Town & Country Apartments & Townhouses, Plaintiffs.
Cedar Gardens Associates, Rock Creek Terrace L.P., 620 Su Casa Por Cortez, Buckman Gardens, L.P., 3740 Silverlake Village, L.P., Chauncy House Company, Plaintiffs-Appellants
v.
UNITED STATES, Defendant-Appellee.