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  1. St. Joseph Bank And Trust Company%2C A South Bend%2C Indiana%2Ctrustee Of The James C. Massey 1977 Irrevocable Trust Forand On Behalf Of John Massey Irrevocable Trust%2C Peter C.massey Irrevocable Trust%2C Robert E. Massey Irrevocabletrust%2C And Thomas A. Massey Irrevocable Trust%2C Plaintiffs-appellees%2C V. United States Of America%2C Defendant-appellant near Columbus, OH