Court of Appeals for the Ninth Circuit May 14, 1997, 96-70274 (Elizabeth B. Miller Robert N. Miller, III v. Commissioner of Internal Revenue)

113 F.3d 1241 79 A.F.T.R.2d 97-2843, 97-1 USTC P 60,277 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Elizabeth B. MILLER; Robert N. Miller, III, Petitioners-Appellants, v.