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SCHERBART v. C.I.R.

No. 05-1325.

453 F.3d 987 (2006)

Keith SCHERBART; Janet Scherbart, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 5, 2006.

Attorney(s) appearing for the Case

Allan G. Bowen, argued, Minneapolis, MN, for appellants.

Carol Barthel, argued, U.S. Department Office Justice, Tax Division, Washington, D.C., for appellee.

Before ARNOLD, JOHN R. GIBSON, and SMITH, Circuit Judges.

ARNOLD, Circuit Judge.

Keith and Janet Scherbart appeal the ruling of the tax court1 that they were not entitled to defer as income on their joint tax returns payments that Mr. Scherbart received from a corn-processing cooperative. We affirm.

Mr. Scherbart, a corn farmer, was a member of the Minnesota Corn Processors (MCP) cooperative during 1994 and 1995. As a member of MCP, Mr. Scherbart was obligated to make three deliveries...

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