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  5. 629 F.Supp. 881 (1986)
 

TRUE v. UNITED STATES

Nos. C82-052-K to C82-056-K.

629 F.Supp. 881 (1986)

H.A. TRUE, Jr. and Jean D. True, Plaintiffs, v. UNITED STATES of America, Defendant. Henry A. TRUE, III and Karen S. True, Plaintiffs, v. UNITED STATES of America, Defendant. David L. TRUE and Melanie A. True, Plaintiffs, v. UNITED STATES of America, Defendant. Donald G. HATTEN and Tamma T. Hatten, Plaintiffs, v. UNITED STATES of America, Defendant. Diemer D. TRUE and Susan L. True, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

Order on Directed Verdict February 14, 1986.

Attorney(s) appearing for the Case

R. Stanley Lowe, Richard E. Day, Casper, Wyo., Claude M. Maer, Jr. and Fred M. Winner, Denver, Colo., and Ronald M. Morris, Casper, Wyo., for plaintiffs.

Dennis Donohue and Michael Lichtenberg, Trial Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER RULING ON MOTIONS FOR SUMMARY JUDGMENT ON THE CONSTRUCTIVE RECEIPT ISSUE AND THE PERCENTAGE DEPLETION ISSUE

KERR, District Judge.

The above-entitled matter having come on regularly for hearing before the Court on plaintiffs' motion for summary judgment and defendant's cross-motion for summary judgment; plaintiffs appearing by and through their counsel, Richard E. Day, Fred M. Winner, Claude M. Maer, Jr., R. Stanley Lowe and Ronald M. Morris, and the...

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