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WYOMING TRUCKING ASS'N, INC. v. BENTSEN

No. 95-8043.

82 F.3d 930 (1996)

WYOMING TRUCKING ASSOCIATION, INC.; Fleischli Oil Company, Inc.; Black Hills Trucking, Inc., Plaintiffs-Appellants, v. Lloyd BENTSEN, in his official capacity as Secretary of the U.S. Department of Treasury; Margaret Milner Richardson, in her official capacity as Commissioner of the Internal Revenue Service, Department of the Treasury; United States of America, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

April 15, 1996.

Attorney(s) appearing for the Case

William Perry Pendley (Paul M. Seby with him on the briefs), Mountain States Legal Foundation, Denver, Colorado, appearing for the Appellants.

Frank P. Cihlar (Ann P. Durney with him on the briefs), Attorneys, Tax Division, Department of Justice, Washington, DC, appearing for the Appellees.

Before TACHA, BRORBY, and EBEL, Circuit Judges.

TACHA, Circuit Judge.

After careful review of the record, we adopt the analysis in the district court's Order Denying Plaintiff's Motion for Partial Summary Judgment and Granting Defendants' Motion to Dismiss. We therefore AFFIRM for substantially the reasons given by the district court and ORDER the district court's order to be published.

Attachment

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF WYOMING

Wyoming Trucking Association...

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