219 F.3d 1103 (9th Cir. 2000) JIM TURIN & SONS, INC., Petitioner-Appellee,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 99-70130 Office of the Circuit Executive U.S. Court of Appeals for the Ninth Circuit Argued and Submitted May 2, 2000–Portland, OregonFiled July 21, 2000 Randolph L. Hutter, Tax Division, U.S. Department of Justice, Washington, D.C., for the respondent-appellant. […]