SMELLEY v. U.S

Lindsey M. Davis, Florence, AL, for plaintiffs-

Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perelmuter, Michael L. Paup, U.S.

of Justice, Tax

, Ann B. Durney, Jonathan A. Wasserman, U.S.

of Justice, Washington, DC, for defendant-