Court of Appeals for the Ninth Circuit January 23, 1995, 94-70113 (David M. Kelley David M. Kelley, Estate of Nancy I. Kelley, Deceased v. Commissioner Internal Revenue Service, David M. Kelley Mary L. Kelley v. Commissioner Internal Revenue Service)

45 F.3d 348 75 A.F.T.R.2d 95-758, 95-1 USTC P 50,062 David M. KELLEY; David M. Kelley, Executor; Estate of Nancy I. Kelley, Deceased, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. David M. KELLEY; Mary L. Kelley, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 93-70867, 94-70113.