Court of Appeals for the Ninth Circuit July 18, 2000, 99-70136 (Ivor F. Benci-Woodward and Debra A. Benci-Woodward v. Commissioner of Internal Revenue, Laurentz J. Mangum and Barbara Mangum v. Commissioner of Internal Revenue, Jose Ragatz and Dianne M. Ragatz v. Commissioner of Internal Revenue)

219 F.3d 941 (9th Cir. 2000) IVOR F. BENCI-WOODWARD and DEBRA A. BENCI-WOODWARD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. LAURENTZ J. MANGUM and BARBARA MANGUM, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. JOSE RAGATZ and DIANNE M. RAGATZ, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.