Court of Appeals for the Ninth Circuit August 13, 1997, 95-70658 (Estate of Donald E. Kettleberg, Deceased, Norman L. Lindstedt, Personal Representative Harold Witham Gail Witham v. Commissioner of Internal Revenue)

139 F.3d 904 80 A.F.T.R.2d 97-6255 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Estate of Donald E. KETTLEBERG, Deceased, Norman L.