243 F.3d 1145 (9th Cir. 2001) JAMES J. MORRISSEY; ALAN S. BERCUTT, C.P.A.; DIANE FANTL, Co-executors of the Estate of Alice Friedlander Kaufman, Deceased, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 99-71013 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Argued and Submitted February 14, 2001Filed March 15, 2001 David Duez, Esq., Chicago, Illinois, for […]