471 F.3d 1021 Gary D. HANSEN; Johnean F. Hansen, Petitioners-Appellants,v.COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee. No. 05-70658. United States Court of Appeals, Ninth Circuit. Argued and Submitted September 15, 2006. Filed December 18, 2006. Terri A. Merriam, Pearson Merriam, P.C., Seattle, WA, for the petitioner-appellants. Eileen J. O’Connor, Assistant Attorney General, Richard Farber, Anthony T. Sheehan, […]