Court of Appeals for the Ninth Circuit August 20, 1998, 96-70194 (Meserve Drilling Partners, Regional Resources, Inc., F.K.A. R & R Energy Inc., Tax Matters Partner v. Commissioner of Internal Revenue, Service, Columbia Energy Fund 1982, Regional Resources, Inc., F.K.A. R & R Energy, Inc., Tax Matters Partner v. Commissioner of Internal Revenue, Service)

152 F.3d 1181 82 A.F.T.R.2d 98-5818, 98-2 USTC P 50,663, 98 Cal. Daily Op. Serv. 6481, 98 Daily Journal D.A.R. 8979 MESERVE DRILLING PARTNERS, Regional Resources, Inc., f.k.a. R & R Energy Inc., Tax Matters Partner, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, SERVICE, Respondent-Appellee. COLUMBIA ENERGY FUND 1982, Regional Resources, Inc., f.k.a. R & R Energy, Inc.