Court of Appeals for the Ninth Circuit August 6, 1993, 91-70722 (Donald Leif Rokke v. Commissioner of Internal Revenue)

2 F.3d 1157 73 A.F.T.R.2d 94-1858 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Donald Leif ROKKE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No.