243 F.3d 1359 (Fed. Cir. 2001) WALTER PROCHORENKO AND OKSANA PROCHORENKO, PLAINTIFFS-APPELLANTS,v.UNITED STATES, DEFENDANT-APPELLEE. No. 00-5045 United States Court of Appeals for the Federal Circuit March 23, 2001 Dennis N. Brager, Law Offices of Dennis N. Brager, A.P.C., of Los Angeles, California, argued for plaintiffs-appellants. Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, of […]