999 F.2d 379
72 A.F.T.R.2d 93-5575, 93-2 USTC P 50,437
Richard L. JENSEN, Deceased; Fern M. Jensen, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
No. 92-70438.
United States Court of Appeals,
Ninth Circuit.
Submitted April 27, 1993.
1
NOTE: THE COURT HAS WITHDRAWN THIS OPINION. SEE 999 F.2d 381.