249 F.3d 994 (10th Cir. 2001) EBERL’S CLAIM SERVICE, INC., PETITIONER – APPELLANT,v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT – APPELLEE. No. 99-9033 UNITED STATES COURT OF APPEALS TENTH CIRCUIT May 4, 2001 Appeal from the United States Tax Court (T.C. No. 12385-97)[Copyrighted Material Omitted] Mark R. Kravitz (Joseph A. Sanfilippo, Jr., Wiggin & Dana, New Haven, […]