Court of Appeals for the Tenth Circuit December 18, 2013, 12-9005 (Blum v. Commissioner)

Also known as

United States · · · 18-12-2013

FILED

United States Court of Appeals

PUBLISH Tenth Circuit

UNITED STATES COURT OF APPEALS December 18, 2013

Elisabeth A. Shumaker

FOR THE TENTH CIRCUIT Clerk of Court

__________________________________

SCOTT A. BLUM; AUDREY R. BLUM,

Petitioners - Appellants,

v. No. 12-9005

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

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