Wilbur L. Rigmaiden and Patricia R. Rigmaiden v. Commissioner Internal Revenue Service, Per T. Ron and Sonja Ron v. Commissioner Internal Revenue Service, Per T. Ron and Sonja Ron v. Commissioner Internal Revenue Service, Richard F. Standfest and Lucinda Standfest v. Commissioner Internal Revenue Service, James F. Wann, Jr. And Lavonne M. Wann v. Commissioner Internal Revenue Service, James F. Wann, Jr. And Lavonne M. Wann v. Commissioner Internal Revenue Service, Jolinda B. Traugh v. Commissioner Internal Revenue Service

40 F.3d 1246 74 A.F.T.R.2d 94 -6752 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Wilbur L. RIGMAIDEN and Patricia R. Rigmaiden, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Per T. RON and Sonja Ron, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Per T. Ron and Sonja Ron, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Richard F. STANDFEST and Lucinda Standfest, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. James F. WANN, Jr. and Lavonne M. Wann, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. James F. WANN, Jr. and Lavonne M. Wann, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Jolinda B. TRAUGH, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 93-70348, 93-70389, 93-70391, 93-70457, 93-70538,…