Dellward Jackson v. Cir

FILED NOT FOR PUBLICATION JAN 09 2017 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT DELLWARD R. JACKSON; JUDITH N. No. 14-73680 JACKSON, Tax Ct. No. 2513-11 Petitioners-Appellants, v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Robert A. Wherry, Tax Court Judge, Presiding Submitted December 15, 2016** San Francisco, California Before: LUCERO,*** GRABER, and HURWITZ, Circuit Judges. * This disposition is not appropriate for publication and is not precedent except as…