Gary A. Sargent and Janice B. Sargent v. Commissioner of Internal Revenue, Steven M. Christoff and Tami Jo Christoff v. Commissioner of Internal Revenue, Steven M. Christoff v. Commissioner of Internal Revenue

929 F.2d 1252

67 A.F.T.R.2d 91-718, 59 USLW 2631, 91-1

USTC P 50,168,

13 Employee Benefits Ca 2058

Gary A. SARGENT and Janice B. Sargent, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Steven M. CHRISTOFF and Tami Jo Christoff, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Steven M. CHRISTOFF, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 90-1782.

United States Court of Appeals,

Eighth Circuit.

Submitted Dec. 13, 1990.

Decided April 2, 1991.

1

John W. Hughes, New York City, for appellants.

2

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

3

Before ARNOLD and BEAM, Circuit…