Court of Appeals for the Ninth Circuit July 18, 2011, 08-74173 (Zapara v. Commissioner)

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

MICHAEL A. ZAPARA; GINA A. 

ZAPARA,

No. 08-74173

Petitioners-Appellees,

v.  Tax Ct. No.

9480-02L

COMMISSIONER OF INTERNAL

OPINION

REVENUE,

Respondent-Appellant.



Appeal from a Decision of the

Tax Court

Argued and Submitted

February 17, 2011—San Francisco, California

Filed July 18, 2011

Before: Mary M. Schroeder and Sidney R.