Kelly M. O'gilvie, Plaintiff-Appellant/cross-Appellee v. United States of America, Defendant-Appellee/cross-Appellant. United States of America v. Kevin M. O'gilvie, Stephanie L. O'Gilvie

66 F.3d 1550

76 A.F.T.R.2d 95-6752, 95-2 USTC P 50,508

Kelly M. O'GILVIE, Plaintiff-Appellant/Cross-Appellee,

v.

UNITED STATES of America, Defendant-Appellee/Cross-Appellant.

UNITED STATES of America, Plaintiff-Appellant,

v.

Kevin M. O'GILVIE, Stephanie L. O'Gilvie, Defendants-Appellees.

Nos. 94-3004, 94-3031 and 94-3058.

United States Court of Appeals,

Tenth Circuit.

Sept. 19, 1995.

Kenneth W. Rosenberg, Tax Division (Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, Tax Division, of counsel: Randall K. Rathbun, United States Attorney, with him on the briefs), Department of Justice,…