UNITED STATES v. NELSON

Glenn L. Archer, Jr., Michael L. Paup, Tax

, U.S.

of Justice, Washington, D.C., Sharon D. Stokes, Joan I. Oppenheimer, Richard W. Perkins,

U.S.

,

of Justice, Washington, D.C., for plaintiff-

W. Rhett Tanner, Atlanta, Ga., Dennis C. O'Brien, Marietta, Ga., for Fulton

James E. Malone, Marietta, Ga., for Helen