Dennis W. Schillinger Monica L. Schillinger v. Commissioner of Internal Revenue

1 F.3d 954 72 A.F.T.R.2d 93 -5755, 93-2 USTC P 50,477 Dennis W. SCHILLINGER; Monica L. Schillinger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 91-70386. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 3, 1993. Decided Aug. 12, 1993. 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 1 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. 2 AFFIRMED.