Court of Appeals for the Ninth Circuit October 28, 1994, 93-70368 (Sentinel Financial Services, Lucille M. Haines, Trustee v. Commissioner Internal Revenue Service)

39 F.3d 1188 74 A.F.T.R.2d 94-6853 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. SENTINEL FINANCIAL SERVICES, Lucille M. Haines, Trustee, Petitioner-Appellant, v.