D. Minnesota April 1988 casesC.D. Ulrich, Ltd. v. U.S.In re Professional Financial ManagementEstate of Oskey v. U.S.Defenders of Wildlife v. Admr., E.P.A.F.D.I.C. v. Hughes Development Co., Inc.U.S. v. EstradaTCF Banking & Savings, F.A. v. Arthur Young & Co.Rockney v. Pako Corp.