United States of America Ronald Sheresh, Revenue Agent, Internal Revenue Service, Plaintiffs/petitioners/appellees v. Dynavac, Inc. Donald J. Helmer and Morgan T. Wright, Defendants/respondents/appellants. United States of America Ronald Sheresh, Revenue Agent, Internal Revenue Service, Plaintiffs/petitioners/appellees v. Curtis J. Corn, Defendant/respondent/appellant

6 F.3d 1407 72 A.F.T.R.2d 93 -6305, 93-2 USTC P 50,622 UNITED STATES of America; Ronald Sheresh, Revenue Agent, Internal Revenue Service, Plaintiffs/Petitioners/Appellees, v. DYNAVAC, INC.; Donald J. Helmer; and Morgan T. Wright, Defendants/Respondents/Appellants. UNITED STATES of America; Ronald Sheresh, Revenue Agent, Internal Revenue Service, Plaintiffs/Petitioners/Appellees, v. Curtis J. CORN, Defendant/Respondent/Appellant. Nos. 91-56376, 91-56539. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 4, 1993. Decided Oct. 8, 1993. James A. Bruton, Acting Asst. Atty. Gen.; Gary R. Allen, Charles E. Brookhart, Joel A. Rabinovitz, Attys., Tax Div., Dept. of Justice, Washington, DC, for plaintiffs/petitioners/appellees U.S. of America and Ronald Sheresh. Donald Helmer, Morgan T. Wright, Dynavac, Inc., in pro per. Robert K. Smith, La Jolla, CA, for defendant/respondent/appellant Curtis J. Corn. Appeal from the United States District Court for the Southern District of California. Before: KOZINSKI, SUHRHEINRICH * and T.G. NELSON, Circuit Judges. SUHRHEINRICH, Circuit Judge: 1 In this consolidated appeal, Dynavac, Inc., Donald J. Helmer, and Morgan T. Wright…