THERESIA FRAZEE; LARRY FRAZEE; LISA NOVOTNY; LOUIS NOVOTNY, PLAINTIFFS-APPELLANTS, v. INTERNAL REVENUE SERVICE; RICHARD DUKE, SPECIAL AGENT, I.R.S., DEFENDANTS-APPELLEES. No. 91-6034.United States Court of Appeals, Tenth Circuit. October 22, 1991. Page 449 John Estes of Stipe, Gossett, Stipe, Harper, Estes, McCune Parks, Oklahoma City, Okl., for plaintiffs-appellants. Timothy D. Leonard, U.S. Atty. and Mary M. […]