Johnston v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT THOMAS E. JOHNSTON, and THOMAS  E. JOHNSTON, SUCCESSOR IN INTEREST TO SHIRLEY L. JOHNSTON, No. 04-73833 DECEASED, Petitioner-Appellant,  Tax Ct. No. 26005-96/2266-97 v. OPINION COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.  Appeal from a Decision of the United States Tax Court Submitted June 8, 2006* Pasadena, California Filed September 1, 2006 Before: Dorothy W. Nelson, Johnnie B. Rawlinson, and Carlos T. Bea, Circuit Judges. Opinion by Judge Bea *This panel unanimously finds this case suitable for decision…