Jean D. TRUE, individually and as personal representative of the estate of Henry A. True, Jr.; Henry A. True, Iii; Karen S. True, Diemer D. True; Susan L. True; David L. True; Melanie A. True, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
September 9, 1999.
September 9, 1999.
Attorney(s) appearing for the Case
Richard E. Day (Mark L. Carman of Williams, Porter, Day and Neville, P.C.; and Ronald M. Morris with him on the briefs) of Williams, Porter, Day and Neville, P.C., Casper, Wyoming, for Plaintiffs-Appellants.
Jonathan S. Cohen (Loretta C. Argrett, Assistant Attorney General, and Teresa T. Milton, Department of Justice, Washington, D.C.; David D. Freudenthal, United States Attorney for the District of Wyoming, Cheyenne, Wyoming, of counsel, with him on the briefs) of the Department of Justice, Washington, D.C., for Defendant-Appellee.
Before TACHA, BARRETT and BRORBY, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
BRORBY, Circuit Judge.
Appellants, Jean D. True (individually and personal representative of the estate of Henry A. True, Jr.), Henry A. True III, Karen S. True, Diemer D. True, Susan L. True, David L. True, and Melanie A. True (hereinafter "taxpayers," "Trues," or "True family"), challenge the district court's summary judgment order in favor of the government, claiming the court erroneously applied the step transaction...
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