Case ID: f3d_1/html/0954-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 91-70386.
    United States Court of Appeals, Ninth Circuit.
    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.
    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.

AFFIRMED.