United States of America, Plaintiff-Appellant/cross-Appellee v. Church of Scientology Western United States and Cal Cole, President, Defendants-Appellees/ Cross-Appellants. United States of America, Plaintiff-Appellant/cross-Appellee v. Church of Scientology International and Lynn Farny, Secretary, Defendants-Appellees/cross-Appellants

973 F.2d 715 70 A.F.T.R.2d 92 -5574, 92-2 USTC P 50,441 UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. CHURCH OF SCIENTOLOGY WESTERN UNITED STATES and Cal Cole, President, Defendants-Appellees/ Cross-Appellants. UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. CHURCH OF SCIENTOLOGY INTERNATIONAL and Lynn Farny, Secretary, Defendants-Appellees/Cross-Appellants. Nos. 91-55479, 91-55481, 91-55489 and 91-55491. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 6, 1992. Decided Aug. 19, 1992. John A. Dudeck, Jr., Dept. of Justice, Washington, D.C., for plaintiff-appellant/cross-appellee. Eric M. Lieberman, Hillary Richard, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., and Michael Lee Hertzberg, New York City, for defendants-appellees/cross-appellants. Appeal from the United States District Court for the Central District of California. Before TANG, SCHROEDER and BEEZER, Circuit Judges. SCHROEDER, Circuit Judge: I. Introduction 1 These consolidated appeals represent the latest round in the Internal Revenue Service's legal struggle to determine the tax status and tax liability of the various entities which comprise the…