RESALE MOBILE HOMES, INC., PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 90-9015.United States Court of Appeals, Tenth Circuit. May 22, 1992. Page 819 Robert Shaiman, Lohf, Shaiman Ross (John D. Moats and Mark H. Scheffel, John D. Moats Associates, with him, on the briefs), Denver, Colo., for petitioner-appellant. Steven W. Parks, Atty., Tax Div. […]