United States of America, Brenda Kessel, Revenue Agent, I.R.S., Agent, I.R.S. v. Charles R. Hefti and Marion Hefti, United States of America and R. Michael Williamson, Revenue Agent, I.R.S. v. Charles R. Hefti and Marion Hefti

879 F.2d 311

64 A.F.T.R.2d 89-5139, 89-2 USTC P 9413

UNITED STATES of America, Brenda Kessel, Revenue Agent,

I.R.S., Appellees,

Agent, I.R.S., Appellees,

v.

Charles R. HEFTI and Marion Hefti, Appellants.

UNITED STATES of America and R. Michael Williamson, Revenue

Agent, I.R.S., Appellees,

v.

Charles R. HEFTI and Marion Hefti, Appellants.

Nos. 88-1838, 88-2088.

United States Court of Appeals,

Eighth Circuit.

Submitted March 13, 1989.

Decided June 29, 1989.

Rehearing and Rehearing En Banc Denied Aug. 17, 1989.

1

Charles M. Shaw, Clayton, Mo., for appellants.

2

Calvin C. Curtis, Washington, D.C., for appellees.

3

Befo…