United States v. Stonehill

702 F.2d 1288 83-1 USTC P 9285 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. Nos. CA 80-4590, 80-4598, 80-4599 and 80-6062. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 22, 1982. Decided April 8, 1983. 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. Appeal from the United States District Courts for the Central and Northern Districts of California, and the District of Hawaii. Before CANBY, NORRIS and REINHARDT, Circuit Judges. CANBY, Circuit Judge: 1 The government initiated this action to foreclose income tax liens. After trial to the court, the district judge granted judgment in…