Schillinger v. C.I.R., 91-70386

Decision Date12 August 1993
Docket NumberNo. 91-70386,91-70386
Citation1 F.3d 954
Parties-5755, 93-2 USTC P 50,477 Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
CourtU.S. Court of Appeals — Ninth Circuit

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

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.

AFFIRMED.

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