UNITED STATES v. U.S. FIDELITY GUARANTY CO

Richard A. Scully, Washington, D.C. (argued), Dean C. Smith, U.S.

, Carroll D. Gray,

U.S.

, Spokane,

, Scott P. Crampton,

, Meyer Rothwacks, Crombie J. D. Garrett, John J. McCarthy, John M. Dowd, Tax

,

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

Richard C. Fields (argued), of Moffatt, Thomas, Barrett Blanton, Boise, Idaho, Eugene I. Annis, of Myers, Reiley Annis, Spokane,

, for defendant-