Thomas O. Mimick and Michele R. Mimick v. United States of America, United States of America and Special Agent Mark A. Kula, Internal Revenue Service v. Thomas O. Mimick and Michele R. Mimick

952 F.2d 230

69 A.F.T.R.2d 92-387, 92-1 USTC P 50,022

Thomas O. MIMICK and Michele R. Mimick, Appellees,

v.

UNITED STATES of America, Appellant.

UNITED STATES of America and Special Agent Mark A. Kula,

Internal Revenue Service, Appellants,

v.

Thomas O. MIMICK and Michele R. Mimick, Appellees.

Nos. 91-1695, 91-1696.

United States Court of Appeals,

Eighth Circuit.

Submitted Nov. 11, 1991.

Decided Dec. 26, 1991.

1

Gary R. Allen, Washington, D.C. (William A. Whitledge and Charles E. Brookhart, on brief), for appellants.

2

Allen L. Fugate, North Platte, Neb., for appellees.

3

Before LAY, Chief Judge, and ARNOLD,…