Charles Raymond WHEELER, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee. No. 09-9007.United States Court of Appeals, Tenth Circuit. December 15, 2009. Page 189 [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] Charles Raymond Wheeler, Colorado Springs, CO, pro se. John A. Dicicco, Teresa T. Milton, U.S. Department of Justice, Washington, DC, […]