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STOVER v. C.I.R.

No. 85-1288.

781 F.2d 137 (1986)

Aaron M. STOVER and Dixie Stover, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 8, 1986.

Attorney(s) appearing for the Case

Richard W. Davis, St. Paul, Minn., for appellants.

John F. Murray, of the Tax Div., U.S. Dept. of Justice in Washington, D.C., for appellee.

Before BOWMAN, Circuit Judge, HENLEY, Senior Circuit Judge, and WOLLMAN, Circuit Judge.

WOLLMAN, Circuit Judge.

The Commissioner of Internal Revenue terminated the Subchapter S election of Forest Knolls Estates, Inc. (Corporation), a Minnesota corporation, for taxable years 1979 and 1980. Appellant-shareholders, Aaron and Dixie Stover, seek reversal of the Tax Court decision which sustained Commissioner's action. 53 T.C.M. (P-H) ¶ 84 (1984). The Tax Court ruled that Commissioner had properly terminated Corporation's Subchapter S election pursuant...

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