Davis

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

RALPH H. DAVIS; EVELYN DAVIS, 

Personal Representative, No. 03-72240 Petitioners-Appellants, v.  IRS No. 210-

COMMISSIONER OF INTERNAL

OPINION

REVENUE,

Respondent-Appellee.  Appeal from a Decision of the United States Tax Court

Submitted December 10, 2004* San Francisco, California

Filed January 24, 2005

Before: Jerome Farris, Dorothy W. Nelson, and Ronald M. Gould, Circuit Judges.

Opinion by Judge Gould

*This panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).

1047 1050 DAVIS v. CIR

COUNSEL

Richard S. Calone, Jason W. Harrel, Richard S. Calone, LLP, Stockton, California, for the petitioner-appellant.

Eileen J. O’Connor, Assistant Attorney General, Jonathan S. Cohen, Karen D. Utiger, Tax Division, Department of Justice, for the respondent-appellee. DAVIS v. CIR 1051

OPINION

GOULD, Circuit Judge:

Petitioner Evelyn L. Davis, the personal representative of the estate of her late husband, Ralph H. Davis, appeals a Tax Court decision upholding the…