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THOM v. U.S.

No. 01-2014.

283 F.3d 939 (2002)

James L. THOM; Jean M. Thom, Appellants, v. UNITED STATES of America, Appellee. LeRoy W. Thom; Jean E. Thom, Appellants, v. United States of America, Appellee. David W. Thom; Janis Thom, Appellants, v. United States of America, Appellee. Tom Thom; Ladena Thom, Appellants, v. United States of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: March 19, 2002.

Attorney(s) appearing for the Case

Reginald S. Kuhn, argued, Lincoln, NE, for appellant.

Teresa T. Milton, U.S. Dept. of Justice, Tax Div., argued, Washington, D.C., (Richard Farber, U.S. Dept. of Justice, Tax Div., Washington, D.C., on the brief), for appellee.

Before WOLLMAN, Chief Judge, JOHN R. GIBSON, and MAGILL, Circuit Judges.

MAGILL, Circuit Judge.

James L. and Jean M. Thom, LeRoy W. and Jean E. Thom, David W. and Janis Thom, and Tom and Ladena Thom (the "taxpayers"), all husband and wife pairs filing their tax returns jointly, appeal the district court's2 adverse grant of summary judgment. The Internal Revenue Service (the "IRS") increased taxpayers' income for 1994 and 1995 after determining that taxpayers' Subchapter S corporation,3

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