ELIZABETH ANN, INCORPORATED v. UNITED STATES

Scott P. Crampton,

, Tax

,

of Justice, Washington, D.C., Anthony J. P. Farris, U.S.

, James R. Gough,

U.S.

, Houston,

, Michael D. Cropper, Meyer Rothwacks, Issie L. Jenkins,

, Tax

,

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

Eli Mayfield, Palacios,

, Joseph Lyman, Washington, D.C., for plaintiffs-