Dennis W. Schillinger Monica L. Schillinger v. Commissioner of Internal Revenue , 1 F.3d 954 ( 1993 )

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.