UNITED STATES OF AMERICA AND JOEL COHEN, REVENUE OFFICER OF THE INTERNAL REVENUE SERVICE, PLAINTIFFS-APPELLANTS, v. ZULEMA BICHARA, DEFENDANT-APPELLEE. No. 87-5038. Non-Argument Calendar.United States Court of Appeals, Eleventh Circuit. September 8, 1987. Page 1038 Leon B. Kellner, U.S. Atty., David DeMaio, Asst. U.S. Atty., Miami, Fla., Michael L. Paup, Roger M. Olsen, Charles E. Brookhart, […]