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ZABOLOTNY v. C.I.R.

No. 92-2168.

7 F.3d 774 (1993)

Anton ZABOLOTNY and Bernel Zabolotny, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 18, 1993.

Attorney(s) appearing for the Case

Garry A. Pearson, Grand Forks, ND, argued, for appellant.

Robert W. Metzler, Dept. of Justice, Washington, DC, argued, for appellee.

Before FAGG, MAGILL, and HANSEN, Circuit Judges.

HANSEN, Circuit Judge.

Anton and Bernel Zabolotny ("Zabolotnys") appeal the judgment of the United States Tax Court affirming the assessment of excise tax deficiencies against them by the Internal Revenue Service ("IRS") pursuant to 26 U.S.C. § 4975(a) and § 4975(b). We affirm in part and reverse in part.

I.

The Zabolotnys, North Dakota farmers, struck oil on their land in the 1970s. In 1977, the...

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