BIGHEART PIPELINE CORPORATION, AN OKLAHOMA CORPORATION, PLAINTIFF, v. THE UNITED STATES OF AMERICA (INTERNAL REVENUE SERVICE), DEFENDANT-APPELLEE, AND CORE ENERGY, INC., DEFENDANT-APPELLANT, AND HOMESTEAD OIL COMPANY, INC.; HIS INDUSTRIES, INC.; DUNCAN PETROLEUM; DELORES BRIGHTWELL; HERMAN WILSON; AND CHARLES DUGGAR, DEFENDANTS. No. 84-2598.United States Court of Appeals, Tenth Circuit. December 22, 1987. Page 767 Robert T. […]