Court of Appeals for the Ninth Circuit July 29, 2020, 19-70431 (Jeffrey Yapp v. Cir)

Also known as

United States · · · 29-07-2020

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JUL 29 2020

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

JEFFREY B. YAPP; TAMARA A. YAPP, No. 19-70431

Petitioners − Appellants, Tax Ct. No. 13805-14

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent − Appellee.

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