UNITED STATES OF AMERICA AND SCOTT R. HAMMOND, SPECIAL AGENT, INTERNAL REVENUE SERVICE v. ROGERS TRANSPORTATION, INC., APPELLANT. No. 84-5425.United States Court of Appeals, Third Circuit.Argued December 4, 1984. Decided January 7, 1985. Justin P. Walder (argued), Dominic J. Aprile, John A. Brogan, Walder, Sondak, Berkeley Brogan, P.A., Roseland, N.J., for appellant. Glenn L. Archer, […]