204 F.3d 1228 (9th Cir. 2000) BOBBY E. WELCH AND KATHLEEN NEWMAN, PETITIONERS-APPELLANTS,V.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 98-70930 U.S. Court of Appeals, Ninth Circuit Argued and Submitted February 7, 2000Decided March 01, 2000 Wayne Hagendorf, Los Angeles, California, for the petitioners-appellants. Carol Barthel, William S. Estabrook, attorneys, and Loretta C. Argrett, Assistant Attorney General, […]