Amoco Production Company, a Delaware Corporation v. Newton Sheep Company, a Limited Partnership, and United States of America, Scott Newton Florence Bentine Virginia Burke Jane Ann Holman, Trustee of the James Newton Trust Edna Newton George Newton Ralph Newton, Individually and as Trustee of the Bessy Newton Trust v. United States

85 F.3d 1464

77 A.F.T.R.2d 96-2533, 96-2 USTC P 50,362

AMOCO PRODUCTION COMPANY, a Delaware Corporation, Plaintiff-Appellee,

v.

NEWTON SHEEP COMPANY, a limited partnership, Defendant-Appellant,

and

United States of America, et al., Defendants.

Scott NEWTON; Florence Bentine; Virginia Burke; Jane Ann

Holman, trustee of the James Newton Trust; Edna Newton;

George Newton; Ralph Newton, individually and as trustee of

the Bessy Newton Trust, Plaintiff-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

Nos. 94-4242, 95-4169.

United States Court of Appeals,

Tenth Circuit.

June 6, 1996.

Dale E. Anderson,…