52 F.3d 781 75 A.F.T.R.2d 95-1817, 63 USLW 2668,95-1 USTC P 60,193 UNITED STATES of America, Appellant,v.Warren B. DAVIS, Trustee of the Warren B. Davis RevocableLiving Trust, and Westwood Industrial Park, Ltd., Appellees. No. 94-2693. United States Court of Appeals,Eighth Circuit. Submitted Feb. 16, 1995.Decided April 21, 1995.Rehearing Denied June 15, 1995. Murray S. Horwitz, […]