A. H. KELSON AND NYLA C. KELSON, PLAINTIFF-APPELLEES, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. No. 73-1914.United States Court of Appeals, Tenth Circuit. September 23, 1974. J. Jay Bullock, Salt Lake City, Utah, for plaintiffs-appellees. Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks and Jane M. […]