UNITED STATES OF AMERICA AND BEVERLY WALTERS, REVENUE OFFICER, INTERNAL REVENUE SERVICE, APPELLEES, v. HAROLD L. OFE, APPELLANT. No. 77-1381.United States Court of Appeals, Eighth Circuit.Submitted March 23, 1978. Decided March 30, 1978. Page 657 Harold L. Ofe, pro se. Daniel E. Wherry (former U.S. Atty.) and Paul W. Madgett, Asst. U.S. Atty., Omaha, Neb., […]