United States of America and James T. Caffey, Special Agent, Internal Revenue Service v. Clifford H. Asay, Jr., an Accountancy Corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an Accountancy Corporation, and Arnold L. Kimmes William B. Feinberg M & G Amusement Company Cavalier Mobile Estates, Inc. And Mortco Financing, Inc., Intervenors-Appellees. United States of America and James T. Caffey, Special Agent, Internal Revenue Service v. Clifford H. Asay, Jr., an Accounting Corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an Accountancy Corporation, Respondents- and Arnold L. Kimmes William B. Feinberg M & G Amusement Company Cavalier Mobile Estates, Inc. And Mortco Financing, Inc., Intervenors

614 F.2d 655 80-1 USTC P 9242 UNITED STATES of America and James T. Caffey, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. Clifford H. ASAY, Jr., an accountancy corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an accountancy corporation, Respondents, and Arnold L. Kimmes; William B. Feinberg; M & G Amusement Company; Cavalier Mobile Estates, Inc.; and Mortco Financing, Inc., Intervenors-Appellees. UNITED STATES of America and James T. Caffey, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Clifford H. ASAY, Jr., an accounting corporation, and Clifford H. Asay, Jr., as President of Clifford H. Asay, Jr., an accountancy corporation, Respondents- Appellants, and Arnold L. Kimmes; William B. Feinberg; M & G Amusement Company; Cavalier Mobile Estates, Inc.; and Mortco Financing, Inc., Intervenors. Nos. 76-3164, 3431. United States Court of Appeals, Ninth Circuit. Feb. 21, 1980. William A. Whitledge, Tax Div., Washington, D. C., argued, for U. S. A. and Caffey. William A. Whitledge, Washington, D. C., argued, Myron C. Baum, U. S. Dept. of Justice, Washington, D. C., on brief, for respondents. Appeal from the…