Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

JAMES C. SLONE; NORMA L. SLONE; No. 12-72464

SLONE REVOCABLE TRUST; UA

DATED SEPTEMBER 20, 1994; Tax Ct. No.

TRANSFEREE, 6632-

Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellant.

NORMA L. SLONE, No. 12-72495 Petitioner-Appellee, Tax Ct. No. v. 6629-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellant. SLONE FAMILY GST TRUST, No. 12-72496 Petitioner-Appellee, Tax Ct. No. v. 6630-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellant.

JAMES C. SLONE, No. 12-72497 Petitioner-Appellee, Tax Ct. No. v. 6631-

COMMISSIONER OF INTERNAL

REVENUE, ORDER AND

Respondent-Appellant. AMENDED

OPINION

Appeal from a Decision of the United States Tax Court

Argued and Submitted November 21, 2014—San Francisco, California

Filed June 8, 2015 Amended August 28, 2015

SLONE V. CIR

Before: John T. Noonan and Sandra S. Ikuta, Circuit…