Court Opinion

ID: 627462
Source: CourtListenerOpinion
Date Created: 2012-04-16 03:00:27+00
Date Added: 2024-06-11T09:38:05.226042
License: Public Domain

1 F.3d 954
72 A.F.T.R.2d (RIA) 93-5755, 93-2 USTC  P 50,477
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.
Appeal from the Decision of the United States Tax Court.
Before:  WRIGHT, BEEZER and HALL, Circuit Judges.ORDER

1
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.

2
AFFIRMED.