Timothy L. SHANAHAN and Mary E. Shanahan, Appellants, v. The UNITED STATES of America, Appellee. No. 596-70.United States Court of Appeals, Tenth Circuit. August 27, 1971. Roger E. Stevens, Boulder, Colo., for appellant. John A. Townsend, Tax Division, Department of Justice, Washington, D.C., for appellee. Before HILL, McWILLIAMS and BARRETT, Circuit Judges. BARRETT, Circuit Judge. […]