United States v. Bob Stofer Oldsmobile-Cadillac, Inc., Jack W. Graham, First National Bank of Effingham as Trustee of Trust No. 221, Sam P. Sgro, and Bernard O. Nelson, and Washington Savings & Loan Association, Robert H. Stofer and Marcia I. Stofer, 766 F.2d 1147, 1st Cir. (1985)
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