Inlandboatmen's Union Of The Pacific National Health Benefit Trust v. United States

972 F.2d 258 70 A.F.T.R.2d 92 -5030, Unempl.Ins.Rep. (CCH) P 22,060 INLANDBOATMEN'S UNION OF THE PACIFIC NATIONAL HEALTH BENEFIT TRUST; Ken Ghovik; Burrill Hatch; Frank Briglia; Jerry Dowd; Jim Dunnigan; Elton Ellert; John Gouveia; Warner Nelson; John Perryman; Richard Palmer, Trustees of the Inlandboatmen's Union of the Pacific National Health Benefit Trust, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 91-35073. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 6, 1992. Decided June 5, 1992. As Amended on Denial of Rehearing Sept. 1, 1992. Suggestion for Rehearing En Banc Rejected Sept. 1, 1992. Fred T. Hanna, Brownstein, Rask, Sweeney, Kerr, Grim & DeSylvia, Portland, Or., for plaintiffs-appellants. Gary R. Allen, and Teresa T. Milton, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee. Appeal from the United States District Court for the District of Oregon. Before: WALLACE, Chief Judge, GOODWIN, Circuit Judge, and CROCKER * , District Judge. GOODWIN, Circuit Judge: 1 Inlandboatmen's Union of Pacific National Health Benefit Trust and its trustees (collectively, the "Trust") appeal the district…