Court of Appeals for the Ninth Circuit August 15, 2012, 10-72997 (Christine v. Commissioner)

FILED

NOT FOR PUBLICATION AUG 15 2012

MOLLY C. DWYER, CLERK

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

FOR THE NINTH CIRCUIT

WILLARD MICHAEL CHRISTINE; No. 10-72997

PATRICIA ETHEL BORGIA,

Tax Ct. No. 15410-08

Petitioners - Appellants,

v. MEMORANDUM *

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.