Court of Appeals for the Ninth Circuit November 3, 2009, 08-70718 (Ulrich v. Cir)

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

SHERYL L. ULRICH; JUDSON L. 

ULRICH,

No. 08-70718

Petitioners,

v.  Tax Ct. No.

7738-06L

COMMISSIONER OF INTERNAL

OPINION

REVENUE,

Respondent.



Appeal from a Decision of the

United States Tax Court

Argued and Submitted

September 17, 2009—San Francisco, California

Filed November 3, 2009

Before: Mary M.