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FRAZEE v. I.R.S.

No. 91-6034.

947 F.2d 448 (1991)

Theresia FRAZEE; Larry Frazee; Lisa Novotny; Louis Novotny, Plaintiffs-Appellants, v. INTERNAL REVENUE SERVICE; Richard Duke, Special Agent, I.R.S., Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

October 22, 1991.

Attorney(s) appearing for the Case

John Estes of Stipe, Gossett, Stipe, Harper, Estes, McCune & Parks, Oklahoma City, Okl., for plaintiffs-appellants.

Timothy D. Leonard, U.S. Atty. and Mary M. Smith, Asst. U.S. Atty., Oklahoma City, Okl., for defendants-appellees.

Before ANDERSON, BARRETT, and TACHA, Circuit Judges.

TACHA, Circuit Judge.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.

Theresia and Larry Frazee and their children, Lisa and Louis Novotny (the Frazees), appeal from a district court order declining to exercise equitable jurisdiction...

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