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BERGMAN v. U.S.

No. 98-2104.

174 F.3d 928 (1999)

Larry BERGMAN; Patricia Bergman, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed April 19, 1999.

Attorney(s) appearing for the Case

Paula K. Speck, Washington, DC, argued (Loretta C. Argrett and Teresa E. McLaughlin, on the brief), for Defendant-Appellant.

Thomas R. Muck, Minneapolis, MN, argued, for Plaintiffs-Appellees.

Before: McMILLIAN, JOHN R. GIBSON, and MURPHY, Circuit Judges.

MURPHY, Circuit Judge.

Larry and Patricia Bergman, husband and wife, brought this tax refund suit against the United States to recover certain amounts they paid for the 1990 tax year because of a disallowed deduction for operating losses of one of several corporations owned or controlled by Larry Bergman. The district court granted their motion for summary judgment, and the United States appeals. We reverse and remand.

I.

During 1990 Larry Bergman...

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