Donald G. Oren v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 03-1448 ___________ Donald G. Oren; Beverly J. Oren, * * Appellants, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: December 18, 2003 Filed: February 12, 2004 ___________ Before LOKEN, Chief Judge, WOLLMAN, and HANSEN, Circuit Judges. ___________ WOLLMAN, Circuit Judge. This appeal follows the tax court’s ruling affirming the Commissioner of Internal Revenue’s (“Commissioner”) determination of deficiencies in Donald G. and Beverly J. Oren’s…