MESA OIL, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 05-1107.United States Court of Appeals, Tenth Circuit. October 31, 2006. Appeal from the United States District Court for the District of Colorado, Phillip S. Figa, J. Page 1253 Theodore H. Merriam (Kevin A. Planegger with him on the briefs), Merriam Law Firm, P.C., Denver, […]