Court of Appeals for the Tenth Circuit March 13, 2001, 99-9032 (Keeler v. Commissioner)

F I L E D

United States Court of Appeals

Tenth Circuit

PUBLISH

MAR 13 2001

UNITED STATES COURT OF APPEALS

PATRICK FISHER

Clerk

TENTH CIRCUIT

K. RICHARD KEELER,

Petitioner - Appellant,

v.

No. 99-9032

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court

T.C. No. 8648-93

Matthew D. Lerner, Steptoe & Johnson LLP, Washington, D.C.