71 F.3d 1517


71 F.3d 1517w

76 A.F.T.R.2d 95-8071, 96-1 USTC P 50,028,
Unempl.Ins.Rep. (CCH) P 14856B

J. Larry BRADSHAW, Plaintiff-Counterclaim Defendant-Appellee,
v.
UNITED STATES of America, Defendant-Counterclaimant-Appellant.

Nos. 94-4018, 94-4064.

United States Court of Appeals,
Tenth Circuit.

Dec. 4, 1995.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION