Court of Appeals for the Ninth Circuit April 29, 1998, 96-70606 (Donald J. Peracchi Judith E. Peracchi v. Commissioner of Internal Revenue)

143 F.3d 487 81 A.F.T.R.2d 98-1754, 98-1 USTC P 50,374, 98 Cal. Daily Op. Serv. 3181, 98 Daily Journal D.A.R. 4405 Donald J. PERACCHI; Judith E. Peracchi, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 96-70606. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 17, 1997. Decided April 29, 1998. Craig A.