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COOHEY v. U.S.

No. 98-2924.

172 F.3d 1060 (1999)

Eleanor COOHEY; Dubuque Bank & Trust Company, Co-Executors of Donald Coohey's Estate, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 12, 1999.

Rehearing and Rehearing Denied June 2, 1999.

Attorney(s) appearing for the Case

Dave Hughes, Cascade, IA, argued, for Appellant.

Marion E.M. Erickson, Washington, DC, argued (Bruce R. Ellisen, Loretta C. Argett, Stephen John Rapp, on the brief), for Appellee.

Before: McMILLIAN, LAY, and MURPHY, Circuit Judges.

Rehearing and Rehearing En Banc Denied June 2, 1999.

LAY, Circuit Judge.

This appeal arises out of a tax refund suit commenced by Donald and Eleanor Coohey ("Taxpayers").1 The Internal Revenue Service ("IRS") assessed Taxpayers for certain deficiencies arising from the sale of livestock under deferred payment contracts in the year of contract initiation rather than in the year of actual sale. The IRS determined that Taxpayers should...

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