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NOTE: THE COURT HAS WITHDRAWN THIS OPINION