Linda Marie Sherbo v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 00-1882 ___________ Linda M. Sherbo, * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: January 12, 2001 Filed: June 29, 2001 ___________ Before LOKEN and HEANEY, Circuit Judges, and BATAILLON,* District Judge. ___________ LOKEN, Circuit Judge. When two taxpayers claim a tax benefit to which only one is entitled, the Internal Revenue Service may issue “whipsaw” deficiency notices denying the benefit to both until the rightful claimant…