Horace R. Walter v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 96-3828 ___________ Horace R. Walter; Donna L. Walter, * * Plaintiffs - Appellants, * * Appeal from the United States v. * District Court for the * District of South Dakota. United States of America, * * Defendant - Appellee. * ___________ Submitted: February 9, 1998 Filed: July 8, 1998 ___________ Before WOLLMAN, LOKEN, and HANSEN, Circuit Judges. ___________ LOKEN, Circuit Judge. Horace and Donna Walter farm and feed cattle in rural Clark County, South Dakota. By 1985 and 1986, the tax years in question, they were feeding…