Court of Appeals for the Tenth Circuit April 14, 2000, 98-9025 (Drake Oil Tech v. CIR)
Also known as
United States · · · 14-04-2000
F I L E D
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
APR 14 2000
TENTH CIRCUIT
PATRICK FISHER
Clerk
DRAKE OIL TECHNOLOGY
PARTNERS; FRANK E. ACIERNO,
Petitioners - Appellants,
No. 98-9025
v. (T. C. No. 21530-87)
(Appeal from U.S. Tax Court)
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
DRAKE OIL TECHNOLOGY
PARTNERS; FRANK E.
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