U.S. Court of Appeals for the Ninth Circuit, 1993

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

Dennis W. Schillinger Monica L. Schillinger v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided August 12, 1993
1 F.3d 954; 93 Cal. Daily Op. Serv. 6044; 93 Daily Journal DAR 10363; 72 A.F.T.R.2d (RIA) 5755; 1993 U.S. App. LEXIS 20454 (Federal Reporter, Third Series)

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

Opinion

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.

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