Larry Bergman v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 98-2104 ___________ Larry Bergman; Patricia Bergman, * * Plaintiffs - Appellees, * * Appeal from the United States v. * District Court for the * District of Minnesota. United States of America, * * Defendant - Appellant. * * ___________ Submitted: February 11, 1999 Filed: April 19, 1999 ___________ Before McMILLIAN, JOHN R. GIBSON, and MURPHY, Circuit Judges. ___________ MURPHY, Circuit Judge. Larry and Patricia Bergman, husband and wife, brought this tax refund suit against the United States to recover certain amounts they…