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MORGAN v. C.I.R.

No. 02-4138.

345 F.3d 563 (2003)

W. Richard MORGAN, and Janice J. Morgan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eighth Circuit.

Filed: October 3, 2003.

Attorney(s) appearing for the Case

Michael C. Phillips, argued, Kansas City, MO, for appellant.

Joel McElvain, argued, Dept. of Justice, Washington, DC (David E. Carmack, on the brief), for appellee.

Before SMITH, LAY, and BRIGHT, Circuit Judges.

LAY, Circuit Judge.

I. BACKGROUND

This case arises out of tax assessments made against W. Richard Morgan and Janice J. Morgan (collectively "Morgan") for federal income tax deficiencies for the years 1981, 1982, and 1983 resulting from investments in a tax shelter later invalidated by the Internal Revenue Service. As a result of these deficiencies, Morgan filed for bankruptcy. On December 22, 1994, the bankruptcy court issued an order in which it refused...

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