Case Name: Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1993-08-12
Citations: 1 F.3d 954
Docket Number: No. 91-70386
Parties: Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before: WRIGHT, BEEZER and HALL, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 1
Pages: 954–955

Head Matter:
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.

Opinion:
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.