CHASE v. C.I.R.

No. 90-2097.

926 F.2d 737 (1991)

Robert C. CHASE and Ruth L. Chase, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 22, 1991.


Attorney(s) appearing for the Case

John E. Mack, New London, Minn., for appellants.

Gary Allen, Dept. of Justice, Washington, D.C., for appellee.

Before LAY, Chief Judge, and McMILLIAN and ARNOLD, Circuit Judges.


McMILLIAN, Circuit Judge.

Robert C. Chase and Ruth L. Chase (hereinafter "Chase") appeal the Tax Court's1 determination that they were liable for deficiencies in federal income taxes in the amount of $3,442, pursuant to 26 U.S.C. § 1401 (1988), and additions to tax for negligence in the amount of $172, pursuant to 26 U.S.C. § 6653(a), for the 1984 tax year. Because we hold that the findings of the tax court are amply supported...

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