IN RE G.S. OMNI CORPORATION, DEBTOR, JAMES H. TURNER, TRUSTEE FOR THE LIQUIDATION OF G.S. OMNI CORPORATION, APPELLEE, v. UNITED STATES OF AMERICA; DONALD T. REGAN, SECRETARY OF TREASURY; ROSCOE L. EGGER, JR., COMMISSIONER OF THE I.R.S.; G.L. MIHLBACHLER, DISTRICT DIRECTOR OF I.R.S., APPELLANTS. No. 86-1065.United States Court of Appeals, Tenth Circuit. December 30, 1987. […]