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MOSER v. C.I.R.

No. 89-2560.

914 F.2d 1040 (1990)

Wade L. MOSER and Lynn R. Moser; Gary A. Bahmiller and Cody K. Bahmiller; Berkley B. Strothman and Cathoryn Strothman, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 13, 1990.

Attorney(s) appearing for the Case

James L. Norris, Bismarck, N.D., for appellants.

David I. Pincus, Washington, D.C., for appellee.

Before MAGILL and BEAM, Circuit Judges, and LARSON, Senior District Judge.

MAGILL, Circuit Judge.

Taxpayers, Berkley B. and Cathoryn Strothman, appeal the decision of the United States Tax Court1 which found tax deficiencies in 1981 due to their receipt of an unreported $100,000 dividend. The Strothmans argue that the tax court clearly erred when it found that: (1) the October 30, 1981 general journal entry crediting their notes payable accounts by a total of $100,000 was not made in error; and (2) as a result...

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