Dana Messina v. Cir

FILED NOT FOR PUBLICATION DEC 27 2019 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT DANA D. MESSINA; NANCY G. No. 18-70186 MESSINA, Tax Ct. No. 25510-15 Petitioners-Appellants, v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. KYLE R. KIRKLAND; STEPHANIE No. 18-70187 LAYNE, Tax Ct. No. 25567-15 Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeals from a Decision of the United States Tax Court * This disposition is not appropriate for publication and is not precedent except as provided…