Court of Appeals for the Ninth Circuit July 5, 2012, 11-71461 (Torrance Jacko v. Cir)

FILED

NOT FOR PUBLICATION JUL 05 2012

MOLLY C. DWYER, CLERK

UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS

FOR THE NINTH CIRCUIT

TORRANCE ALWIN JACKO, Sr. and No. 11-71461

LISA JACKO,

Tax Ct. No. 4599-10

Petitioners - Appellants,

v. MEMORANDUM *

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.