Court of Appeals for the Tenth Circuit November 14, 2000, 99-9020 (St. Charles Investment Co. v. Commissioner)

F I L E D

United States Court of Appeals

Tenth Circuit

PUBLISH

NOV 14 2000

UNITED STATES COURT OF APPEALS

PATRICK FISHER

Clerk

TENTH CIRCUIT

ST. CHARLES INVESTMENT CO.,

BURTON C. BOOTHBY, Tax Matters

Person,

Petitioners - Appellants,

v. No. 99-9020

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

APPEAL FROM THE UNITED STATES TAX COURT

(T. Ct. No. 5793-96)

Darrell D. Hallett (John M.