James A. Allan v. Commissioner Of Internal Revenue

856 F.2d 1169

62 A.F.T.R.2d 88-5715, 88-2 USTC P 9510

James A. ALLAN and Eileen Allan; Dennis M. Evavold and

Joanne L. Evavold; Lowell Gordon; Donald J. Hamm and

Beverly J. Hamm; William D.C. Mattison and Barbara A.

Mattison; Bruce M. Nelson and Doris A. Nelson; Robert

Osterbauer; Daniel R. Vaughan and Roberta E. Vaughan, Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

No. 86-2268.

United States Court of Appeals,

Eighth Circuit.

Submitted Dec. 14, 1987.

Decided Sept. 16, 1988.

Bruce R. Ellisen, Washington, D.C., for appellant.

Steven L. Ross, Minneapolis, Minn., for appellees.

Before LAY, Chief…