300 F.3d 1023 Richard L. SMITH; Vanalco, Inc., Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-70124. United States Court of Appeals, Ninth Circuit. Argued and Submitted July 9, 2002. Filed August 12, 2002. Ronald L. Berenstain, Kathleen M. O’Sullivan, Perkins Coie LLP, Seattle, WA, for the petitioners-appellants. Annette M. Wietecha, Tax Division, U.S. Department of Justice, […]