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  1. 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 near Columbus, OH