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 Court of Appeals for the Ninth Circuit
 1998

James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue , 138 F.3d 1286 ( 1998 )

This opinion cites 3 cases:

Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 ( 1976 )

Copy Data, Inc. v. Commissioner , 91 T.C. 26 ( 1988 )

National Life Insurance Company and Subsidiaries v. Commissioner of Internal Revenue , 103 F.3d 5 ( 1996 )