Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-86-01243/USCOURTS-ca10-86-01243-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNITED 

v. 

DEANNE 

Deanne 

DALE W. 

PUBLISH 

UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

FILED 

United States Court of Appeals 

Tenth Circuit 

JUN 2 61989 

STATES OF AMERICA, ) 

ROBERT L. HOECKER 

Clerk 

) 

Plaintiff-Appellee, ) 

) 

) No. 86-1243 

) 

F. SKIRKO, also known as ) 

F. Berrett, ) 

) 

Defendant, ) 

) 

STERNER; E. ARLENE STERNER, ) 

) 

Defendants-Appellants. ) 

APPEAL FROM THE UNITED STATES DISTRICT COURT 

FOR THE DISTRICT OF WYOMING 

(D.C. No. C-84-0501-K) 

Lee E. Karavitis (Susan Maher Overeem with him on the brief), 

Casper, Wyoming, for Defendants-Appellants. 

James B. Mann, Attorney (Roger M. Olsen, Assistant Attorney 

General, Michael L. Paup, David English Carmack, Robert s. Parish, 

Jr., Attorneys, Tax Division, Department of Justice, Washington, 

D.C. (Richard Allen Stacy, United States Attorney, of Counsel), 

with him on the brief) for Plaintiff-Appellee. 

Before McKAY, MOORE, and ALARCON,* Circuit Judges. 

*The Honorable Arthur L. Alarcon, Circuit Judge, United States 

Court of Appeals for the Ninth Circuit, sitting by designation. 

PER CURIAM. 

Appellate Case: 86-1243 Document: 01019565430 Date Filed: 06/26/1989 Page: 1 
After hearing oral argument, the court certified questions of 

state law to the Supreme Court of the State of Wyoming. 

Upon consideration of the opinion of the Supreme Court of the 

State of Wyoming filed May 26, 1989, No. 88-99, P.2d I it 

is ordered that the judgment of the United States District Court 

for the District of Wyoming in United States v. Skirko, 631 F. 

Supp. 790 (1985), is REVERSED. 

The mandate shall issue forthwith. 

ENTERED FOR THE COURT 

PER CURIAM 

2 

Appellate Case: 86-1243 Document: 01019565430 Date Filed: 06/26/1989 Page: 2