Johnson v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT STANLEY T. JOHNSON; CONSTANCE  JOHNSON, No. 04-72322 Petitioners-Appellants, v.  Tax Ct. No. 7415-02 COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee.  Appeal from a Decision of the United States Tax Court Argued and Submitted February 15, 2006—San Francisco, California Filed March 28, 2006 Before: Procter Hug, Jr., Arthur L. Alarcón, and M. Margaret McKeown, Circuit Judges. Opinion by Judge Alarcón 3381 3384 JOHNSON v. CIR COUNSEL Heidi Parry Stern, Beckley Singleton, Chtd., Las Vegas, Nevada, for the…