277 F.3d 1251 (10th Cir. 2001) UNITED STATES OF AMERICA, Plaintiff,BONNEVILLE DISTRIBUTING, INC., a Utah corporation, Plaintiff-Counterdefendant-Appellantv.TRIANGLE OIL, Defendant,andGREEN RIVER DEVELOPMENT ASSOCIATES, INC., a Utah corporation; WILLIAM S. GREAVES, an individual; STANLEY DEWAAL, an individual, Defendant-Counterclaimant – Appellee,v.UNITED STATES DEPARTMENT OF TREASURY; INTERNAL REVENUE SERVICE, Counterclaim Defendant. No. 01-4033 UNITED STATES COURT OF APPEALS TENTH […]