204 F.3d 1214 (9th Cir. 2000) STEVEN G. HILL; PARILEA HILL, PETITIONERS-APPELLANTS,V.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 99-70101 U.S. Court of Appeals, Ninth Circuit Argued and Submitted February 7, 2000Decided March 01, 2000 Michael R. Matthias, Jeffrey P. Berg, Stuart R. Singer; Matthias & Berg, Los Angeles, California, for the petitioners-appellants. Richard Farber and Kenneth […]