Dennis W. Schillinger Monica L. Schillinger v. Commissioner of Internal Revenue

1 F.3d 954

72 A.F.T.R.2d 93-5755, 93-2 USTC P 50,477

Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 91-70386.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Aug. 3, 1993.

Decided Aug. 12, 1993.

Arthur H. Boelter, Boelter & Gale, Seattle, WA, for petitioners-appellants.

Frank P. Cihlar, Tax Division, U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Appeal from the Decision of the United States Tax Court.

Before: WRIGHT, BEEZER and HALL, Circuit Judges.ORDER

1

For the reasons given by the…