Court of Appeals for the Ninth Circuit September 25, 2001, 99-71369 (James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue)

combined-opinion

268 F.3d 756 (9th Cir. 2001) JAMES T. SINYARD; MONIQUE T. SINYARD, PETITIONERS-APPELLANTS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE No. 99-71369 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Argued and Submitted March 16, 2001 Filed September 25, 2001 Thomas H. Boyd, Winthrop & Weinstine, P.A., St. Paul, Minnesota, for the petitioners. Paula M.