Ann H. O'Hagan v. United States

86 F.3d 776

77 A.F.T.R.2d 96-2467, 96-1 USTC P 50,311

Ann H. O'HAGAN, Appellee,

v.

UNITED STATES of America, Appellant.

No. 95-1185.

United States Court of Appeals,

Eighth Circuit.

Submitted Nov. 13, 1995.

Decided June 12, 1996.

Thomas Linguanti, Washington, DC, argued (Gary R. Allen, William S. Estabrook and Paula K. Speck, on the brief), for appellant.

Richard Snyder, Minneapolis, MN, argued (Steven Z. Kaplan, on the brief), for appellee.

Before BEAM, HEANEY, and MORRIS SHEPPARD ARNOLD, Circuit Judges.

BEAM, Circuit Judge.

1

Ann O'Hagan (Mrs. O'Hagan) filed this action pursuant to section 7426 of the…