219 F.3d 941 (9th Cir. 2000) IVOR F. BENCI-WOODWARD and DEBRA A. BENCI-WOODWARD, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.LAURENTZ J. MANGUM and BARBARA MANGUM, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.JOSE RAGATZ and DIANNE M. RAGATZ, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 99-70136, 99-70138, 99-70137 Office of the Circuit Executive U.S. Court of Appeals for the Ninth Circuit […]