237 F.3d 1263 (10th Cir. 2001) NATHAN T. OLPIN, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-9003 UNITED STATES COURT OF APPEALS, TENTH CIRCUIT January 25, 2001 APPEAL FROM THE DECISION OF THE UNITED STATES TAX COURT. (T.C. No. 10437-99) W. Kevin Jackson of Jensen, Duffin, Carman, Dibb & Jackson, Salt Lake City, Utah, for Petitioner-Appellant. […]