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- Search the web for: United States of America et al., Petitioners-appellees, v. Taylor Moore and John Browne, Respondents-appellants,sebastian J. Mirelez, Intervenor-appellant.united States of America and Jack Hollenshead, Jr., Specialagent, Internal Revenue Service, Petitioners-appellees, v. Dougal C. Pope and Sebastian J. Mirelez, Respondents-appellants