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GUILLEN v. BARNES

No. 85-1773.

819 F.2d 975 (1987)

Darlene P. GUILLEN, Plaintiff-Appellant, v. Robert E. BARNES, Revenue Officer, Defendant-Appellee, United States of America, Internal Revenue Service, Commissioner of Internal Revenue, and Love Envelopes, Inc., a corporation, Defendants.

United States Court of Appeals, Tenth Circuit.

June 3, 1987.

Attorney(s) appearing for the Case

Robert A. Flynn, Claremore, Okl., for plaintiff-appellant.

Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Thomas R. Lamons, Attorneys, Tax Div., Dept. of Justice, Washington, D.C.; of counsel, Layn R. Phillips, U.S. Atty., Tulsa, Okl., for defendant-appellee.

Before McKAY, LOGAN and SEYMOUR, Circuit Judges.

LOGAN, Circuit Judge.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Cir.R. 34.1.8(c) and 27.1.2. The cause is therefore ordered submitted without oral argument.

Plaintiff, Darlene P. Guillen, brought this suit for damages in the United...

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