Egner (William G.) v. Commissioner of Internal Revenue1991 U.S. App. LEXIS 19259 | 10th Cir. | 1991|Check Treatment936 F.2d 582 Egner (William G.)v.Commissioner of Internal Revenue NO. 90-9001 United States Court of Appeals, Tenth Circuit. JUN 27, 1991 1 Appeal From: U.S.T.C. 2 AFFIRMED.