Salman Ranch Ltd. v. United States

573 F.3d 1362 (2009)

SALMAN RANCH LTD and William J. Salman, Plaintiffs-Appellants,

v.

UNITED STATES, Defendant-Appellee.

No. 2008-5053.

United States Court of Appeals, Federal Circuit.

July 30, 2009.

Alan Poe, Holland & Hart LLP, of Greenwood Village, CO, argued for plaintiffs-appellants. With him on the brief was Adam M. Cohen, of Denver, CO.

Joan I. Oppenheimer, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Richard T. Morrison, Deputy Assistant Attorney General, Gilbert S. Rothenberg and…