Court of Appeals for the Tenth Circuit February 12, 1996, 95-9002 (Bronislavas v. Sakalys, Jurate A. Sakalys v. Commissioner of Internal Revenue)

76 F.3d 393 77 A.F.T.R.2d 96-1218, 96-1 USTC P 50,148 NOTICE: Although citation of unpublished opinions remains unfavored, unpublished opinions may now be cited if the opinion has persuasive value on a material issue, and a copy is attached to the citing document or, if cited in oral argument, copies are furnished to the Court and all parties.