354 F.3d 786 CLAJON GAS CO., L.P.; Aquilla Gas Pipeline Corporation; Tax Matters Partner, Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Appellee,GAS PROCESSORS ASSOCIATION; Western Gas Resources, Inc.; American Petroleum Institute. Amici on Behalf of Appellant. No. 03-1922. United States Court of Appeals, Eighth Circuit. Submitted: September 8, 2003. Filed: January 12, 2004. Michael Thompson, argued, Kansas City, […]