68 F.3d 315 76 A.F.T.R.2d 95-6769, 64 USLW 2270,95-2 USTC P 50,547,Unempl.Ins.Rep. (CCH) P 15046B,95 Cal. Daily Op. Serv. 8003,95 Daily Journal D.A.R. 13,784 John R. DUNCAN; Joyce A. Duncan, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70183. Tax Court No. 16266-91. United States Court of Appeals,Ninth Circuit. Argued and Submitted Sept. 14, 1995.Decided Oct. […]