371 F.3d 634 UNITED STATES of America, Plaintiff-Appellee,v.Martin P. RUTHERFORD; Nanja Rutherford, Defendants-Appellants. No. 03-10158. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 9, 2004. Filed June 10, 2004. Kevin Mirch, Mirch & Mirch, Reno, NV, for defendants-appellants. Robert E. Lindsay, Tax Division, Department of Justice, for plaintiff-appellee. Appeal from the United […]