56 F.3d 1053w

75 A.F.T.R.2d (RIA) 95-2615, 95-1 USTC P 50,295

WWSM INVESTORS, dba Advanced Plastics Engineering Co.,
Plaintiff-Counter-claimant-Defendant-Appellant,
v.
UNITED STATES of America,
Defendant-Counter-claimant-Plaintiff-Appellee.

No. 93-17072.

United States Court of Appeals,
Ninth Circuit.

Argued and Submission Deferred April 4, 1995.
Resubmitted May 17, 1995.
Decided May 31, 1995.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION