Sparkman v. Commissioner of Internal Revenue

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JAMES S. SPARKMAN; MERCURY  SOLAR PTO, AMANDA MCKEOUGH, No. 06-71476 TRUSTEE, Petitioners-Appellants, Tax Ct. Nos. v.  8400-03 8650-03 COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee.  Appeal from a Decision of the United States Tax Court Submitted November 7, 2007* Honolulu, Hawaii Filed December 10, 2007 Before: Diarmuid F. O’Scannlain, A. Wallace Tashima, and Milan D. Smith, Jr., Circuit Judges. Opinion by Judge Milan D. Smith, Jr. *The panel unanimously finds this case suitable for decision without oral…