Ross W. Cortese, A.R. Ceresa, and William v. March, as Trustees for the Rossmoor Liquidating Trust, Plaintiffs/counterdefendants-Appellants v. United States of America, Defendant/counterclaimant-Appellee. And Related Counterclaims. Great American Federal Savings and Loan Association, and Ross W. Cortese, A.R. Ceresa, and William v. March, as Trustees for the Rossmoor Liquidating Trust, Plaintiffs/counterdefendants v. United States of America, Defendant/counterclaimant-Appellee

782 F.2d 845 Ross W. CORTESE, A.R. Ceresa, and William V. March, as Trustees for the Rossmoor Liquidating Trust, Plaintiffs/Counterdefendants-Appellants, v. UNITED STATES of America, Defendant/Counterclaimant-Appellee. and Related Counterclaims. GREAT AMERICAN FEDERAL SAVINGS AND LOAN ASSOCIATION, Plaintiff-Appellant, and Ross W. Cortese, A.R. Ceresa, and William V. March, as Trustees for the Rossmoor Liquidating Trust, Plaintiffs/Counterdefendants, v. UNITED STATES of America, Defendant/Counterclaimant-Appellee. Nos. 84-5841, 84-5846. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 8, 1985. Decided Feb. 12, 1986. Rutan & Tucker, Leonard A. Hampel, David C. Larsen, Eric R. Newman, Costa Mesa, Cal., for plaintiffs/counterdefendants-appellants. Levinson & Lieberman, Inc., Laurence R. Lieberman, Beverly Hills, Cal., Robert L. Klarquist, U.S. Dept. of Justice, Washington, D.C., for defendant/counterclaimant-appellee. Appeal from the United States District Court for the Central District of California. Before KENNEDY and ALARCON, Circuit Judges, and SOLOMON, * District Judge. KENNEDY, Circuit Judge: 1 We consider, in the appeal before us, whether…