MacIel v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT GEORGE MACIEL,  Petitioner-Appellant, No. 04-75716 v.  Tax Ct. No. 7802-00 COMMISSIONER OF INTERNAL REVENUE, OPINION Respondent-Appellee.  Appeal from a Decision of the United States Tax Court Argued and Submitted October 19, 2006—San Francisco, California Filed June 7, 2007 Before: Susan P. Graber, William A. Fletcher, and Richard C. Tallman, Circuit Judges. Opinion by Judge William A. Fletcher 6925 6928 MACIEL v. CIR COUNSEL David M. Kirsch, San Jose, California, for the petitioner- appellant. Frank P. Cihlar and…