Michael McNamara Nancy B. McNamara v. Commissioner of Internal Revenue, Vincent E. Bot Judy Bot v. Commissioner of Internal Revenue, John P. Hennen Teresa Hennen v. Commissioner of Internal Revenue

236 F.3d 410 (8th Cir. 2000)

MICHAEL MCNAMARA; NANCY B. MCNAMARA APPELLANTS,

V

COMMISSIONER OF INTERNAL REVENUE, APPELLEE.

VINCENT E. BOT; JUDY BOT, APPELLANTS,

V

COMMISSIONER OF INTERNAL REVENUE, APPELLEE.

JOHN P. HENNEN; TERESA HENNEN, APPELLANTS,

V

COMMISSIONER OF INTERNAL REVENUE, APPELLEE.

Nos. 99-3876, 99-3891 and 99-3968

UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT

Submitted: September 13, 2000

Filed: December 29, 2000

Appeals from the United States Tax Court.

Before McMILLIAN, Heaney, and Bowman, Circuit Judges.

Heaney, Circuit Judge.

1

These cases are appeals from Tax Court rulings that cash…