214 F.3d 1254 (10th Cir. 2000) SECURITY STATE BANK, Petitioner-Appellee,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 99-9002 UNITED STATES COURT OF APPEALS, TENTH CIRCUIT June 7, 2000 Appeal from the United States Tax Court (Tax Court No. 15478-96)Martin J. Peck, Wellington, Kansas, for Petitioner-Appellee. Charles Bricken (Loretta C. Argrett, Assistant Attorney General, and Jonathan S. Cohen […]