Victoria Dieringer v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT VICTORIA E. DIERINGER, Deceased; No. 16-72640 EUGENE DIERINGER, Executor, Petitioners-Appellants, Tax Ct. No. 21992-13 v. COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted May 15, 2018 Portland, Oregon Filed March 12, 2019 Before: M. Margaret McKeown and Richard A. Paez, Circuit Judges, and Cynthia A. Bashant, * District Judge. Opinion by Judge Paez * The Honorable Cynthia A. Bashant, United States District Judge for the Southern District…