Ewing

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

COMMISSIONER OF INTERNAL 

REVENUE,

Respondent-Appellant, No. 04-73237 v.  TC No. 1940-

GWENDOLYN A. EWING,

Petitioner-Appellee.   GWENDOLYN A. EWING, No. 04-73699 Petitioner-Appellant, v.  TC No. 1940-

COMMISSIONER OF INTERNAL OPINION

REVENUE,

Respondent-Appellee.  Appeals from Decisions of the United States Tax Court

Argued and Submitted November 18, 2005—San Francisco, California

Filed February 28, 2006

Before: Jerome Farris, A. Wallace Tashima, and Consuelo M. Callahan, Circuit Judges.

Opinion by Judge Tashima COUNSEL

Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant and the cross- appellee. 2034 COMMISSIONER OF INTERNAL REVENUE v. EWING Karen L. Hawkins, Taggart & Hawkins, Oakland, California, for the petitioner-appellee and the cross-appellant.

OPINION

TASHIMA, Circuit Judge:

The Commissioner of Internal Revenue challenges a deci- sion of the United States Tax Court, concluding that…