Dennis W. Schillinger; Monica L. Schillinger, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 1 F.3d 954 (9th Cir. 1993)

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US Court of Appeals for the Ninth Circuit - 1 F.3d 954 (9th Cir. 1993) 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

For the reasons given by the tax court in its opinion, Tax Court Memorandum No. 1990-640, 60 T.C.M. (CCH) 1470, 1990 WL 209178 (1990), we affirm.