218 F.3d 948 (9th Cir. 2000) In re: JAMES KENNETH FEILER; CAROL ELAINE FEILER Debtors.UNITED STATES OF AMERICA, Appellant,v.CHARLES SIMS, Trustee of the Bankruptcy Estate of James Kenneth Feiler and Carol Elaine Feiler, Appellee.1 No. 99-15665 Office of the Circuit Executive U.S. Court of Appeals for the Ninth Circuit Argued and Submitted January 13, 2000–San […]