IN RE JOE E. JOPLIN, JR., AND OLIVE MEEKER JOPLIN, D/B/A JOPLIN SON FEED MILL, DEBTORS. UNITED STATES OF AMERICA, PLAINTIFF-APPELLANT, v. STATE FARM FIRE CASUALTY CO., DEFENDANT-APPELLEE, MICHAEL E. CRAIN, INTERVENOR, DEFENDANT-APPELLEE. No. 87-2297.United States Court of Appeals, Tenth Circuit. August 11, 1989. Janet Kay Jones, Atty., Tax Div., Dept. of Justice (William S. […]