Smith v. United States
Court of Appeals for the Tenth Circuit
1Opinion of the Court
834 F.2d 166
9 Fed.R.Serv.3d 919
James L. SMITH, Plaintiff-Appellant,
v.
UNITED STATES of America, Internal Revenue Service,
Commissioner of Internal Revenue, and Norrell C.
Smith, Defendants-Appellees,
Sun Refining & Marketing Co., Defendant.
No. 85-1719.
United States Court of Appeals,
Tenth Circuit.
Dec. 2, 1987.
William A. Cohan, Denver, Colo. (Robert A. Flynn, Tulsa, Okl., on the brief) for plaintiff-appellant.
Matthew J. Anderton, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard W. Perkins, Attys., Tax Div., Dept. of Justice,…
2Cases cited18 opinions
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