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  1. New England Enterprises, Inc., Et Al., Defendants, Appellants, V. United States Of America, Appellee.kenneth R. Bauer, Defendant, Appellant, V. United States Of America, Appellee.robert L. Marquis, Defendant, Appellant, V. United States Of America, Appellee.eugene L. Michaud, Defendant, Appellant, V. United States Of America, Appellee near Columbus, OH