U.S. v. REAL PROPERTY LOCATED AT INCLINE VIL

The opinion of this court, 47 F.3d 1511 (9th Cir. 1995), is reversed and the case is remanded to the district court for further proceedings consistent with the decision of the Supreme Court of the United States in Degen v. United States, No. 95-173, 116 S.Ct 1777 (1996).