204 F.3d 1231 (9th Cir. 2000) NEIL M. BAIZER, PETITIONER-APPELLANT,V.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 98-70870 U.S. Court of Appeals, Ninth Circuit Argued and Submitted February 7, 2000Decided March 01, 2000 Alice L. Ronk, Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee. Frederick A. Romero, Los Angeles, California, […]