Filed: Aug. 12, 1993
Latest Update: Feb. 22, 2020
Summary: 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 Decisi
Summary: 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 Decisio..
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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.
