Marshall Chernin v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 97-1913/1972 ___________ Marshall M. Chernin; * Ida Raye Chernin, * * Cross-Appellants/Appellees, * * Appeal from the United States v. * District Court for the * District of Minnesota. United States of America, * * Appellant/Cross-Appellee. * ___________ Submitted: March 11, 1998 Filed: July 10, 1998 ___________ Before WOLLMAN and HANSEN, Circuit Judges, and GOLDBERG,1 District Judge. ___________ GOLDBERG, District Judge. This is a tax refund dispute. Marshall M. Chernin (“taxpayer”) and Ida Raye Chernin, his wife, filed…