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TRUE v. U.S.

Nos. 86-2451, 86-2617.

894 F.2d 1197 (1990)

H.A. TRUE, Jr.; Jean D. True; Henry A. True, III; Karen S. True; David L. True; Melanie A. True; Donald G. Hatten; Tamma T. Hatten; Diemer D. True; Susan L. True, Plaintiffs, Counter-Claim Defendants-Appellees, Cross-Appellants, v. UNITED STATES of America, Defendant, Counter-Claimant-Appellant, Cross-Appellee.

United States Court of Appeals, Tenth Circuit.

January 29, 1990.

Attorney(s) appearing for the Case

David M. Moore, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, and Francis M. Allegra, Attys., Tax Div., Dept. of Justice, Washington, D.C., and Richard Allen Stacy, U.S. Atty., Cheyenne, Wyo., of counsel, with him on the briefs), for defendant, counter-claimant-appellant, cross-appellee.

Claude M. Maer, Jr. of Baker & Hostetler, Denver, Colo. (Fred M. Winner of Baker & Hostetler, Denver, Colo., Richard E. Day of Williams, Porter, Day & Neville, and R. Stanley Lowe and Ronald M. Morris of Casper, Wyo., with him on the briefs), for plaintiffs, counter-claim defendants-appellees, cross-appellants.

Before SEYMOUR, MOORE and BALDOCK, Circuit Judges.

SEYMOUR, Circuit Judge.

Plaintiff taxpayers, a husband, wife, and their four adult children and spouses, were owners of True Oil Company, a general partnership organized under Wyoming's Uniform Partnership Act, and the sole shareholders of Belle Fourche Pipeline Company, an electing corporation under subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361.1 Plaintiffs brought five suits seeking income tax refunds for the taxable...

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