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  1. In The Matter Of The Tax Liability Of Willis H. Newton, Leem. Newton And Trio Manufacturing Company,intervenors-appellants,united States Of America, And Douglas P. Mccallum, Specialagent, Internal Revenue Service, Plaintiffs-appellees, V. George B. Pennington, Cpa, Defendant.united States Of America And Douglas P. Mccallum, Specialagent, Irs, Plaintiffs-appellants, V. George B. Pennington, Cpa, Defendant-appellee near Columbus, OH