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HEFTI v. C.I.R. OF U.S.

No. 91-3396.

983 F.2d 868 (1993)

Charles HEFTI; Marion Hefti; Appellants, v. COMMISSIONER OF INTERNAL REVENUE OF the UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 8, 1993.

Attorney(s) appearing for the Case

James C. Ochs, St. Louis, MO, argued (Clifford Schwartz, on the brief), for appellants.

Janet A. Bradley, Washington, DC, argued (Gary R. Allen and Ann B. Durney, on the brief), for appellee.

Before McMILLIAN and BOWMAN, Circuit Judges, and EISELE, Senior District Judge.

McMILLIAN, Circuit Judge.

This appeal follows a remand to the Tax Court1 pursuant to Hefti v. Commissioner, 899 F.2d 709 (8th Cir.1990), for a determination whether Treas.Reg. § 301.7609-5(b) exceeded the statute, 26 U.S.C. § 7609(e). The tax court, in a thorough supplemental opinion, first distinguished prior circuit cases and then upheld the regulation as a reasonable interpretation...

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