United States of America, and v. B & M Farms, and Cross-Appellee, United States of America, and v. Jo Ann Brewer, and Cross-Appellee, United States of America, and v. Kevin F. Brewer, and Cross-Appellee

87 F.3d 1323 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee and Cross-Appellant, v. B & M FARMS, Defendant-Appellant and Cross-Appellee, UNITED STATES of America, Plaintiff-Appellee and Cross-Appellant, v. Jo Ann BREWER, Defendant-Appellant and Cross-Appellee, UNITED STATES of America, Plaintiff-Appellee and Cross-Appellant, v. Kevin F. BREWER, Defendant-Appellant and Cross-Appellee. Nos. 95-30118, 95-30134, 95-30119, 95-30133, 95-30144, 95-30162. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 9, 1996. Decided June 21, 1996. 1 Before: PREGERSON and TASHIMA, Circuit Judges, and JONES, District Judge. * 2 MEMORANDUM ** 3 This case arises out of an alleged scheme to defraud the government of farm subsidies through use of a fictitious partnership. Defendants B & M Farms, Kevin F. Brewer, and Jo Ann Brewer (collectively "defendants") are a putative Montana partnership and two of its partners, who…