, 000 F.0d 000, 000 (0th Cir.), cert. denied, --- U.S. ----, 000 S.Ct. 000, 00 L.Ed.0d 000 (0000);  Benzvi v. Commissioner, 000 F.0d 0000, 0000 (00th Cir.), cert. denied, --- U.S. ----, 000 S.Ct. 000, 00 L.Ed.0d 000 (0000), 