IN RE WILLIAM E. GRAN; IN RE SHIRLEY M. GRAN, DEBTORS. WILLIAM GRAN; SHIRLEY M. GRAN, APPELLANTS, v. INTERNAL REVENUE SERVICE, UNITED STATES OF AMERICA, APPELLEE, A.L. TENNEY, TRUSTEE. No. 91-3150EA.United States Court of Appeals, Eighth Circuit.Submitted April 16, 1992. Decided May 21, 1992. Page 823 Joe Alfred Izen, Jr., Bellaire, Tex., argued, for appellants. […]