FRANCIS J. VEREYKEN AND PATRICIA M. VEREYKEN, PLAINTIFFS-APPELLEES, v. ANNIE’S PLACE, INC., STATE OF MICHIGAN, DEFENDANTS, UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, DEFENDANT-APPELLANT. No. 91-1174.United States Court of Appeals, Sixth Circuit.Argued September 17, 1991. Decided May 21, 1992. Rehearing Denied July 22, 1992. Richard B. Learman (argued and briefed), Bay City, Mich., Richard B. […]