439 F.3d 1009 COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,v.Gwendolyn A. EWING, Petitioner-Appellee.Gwendolyn A. Ewing, Petitioner-Appellant,v.Commissioner of Internal Revenue, Respondent-Appellee. No. 04-73237. No. 04-73699. United States Court of Appeals, Ninth Circuit. Argued and Submitted November 18, 2005. Filed February 28, 2006. Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant and the cross-appellee. […]