999 F.2d 379
72 A.F.T.R.2d 93-5575, 93-2 USTC  P 50,437
Richard L. JENSEN, Deceased;  Fern M. Jensen, Petitioners,v.COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.
No. 92-70438.
United States Court of Appeals,Ninth Circuit.
Submitted April 27, 1993.

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NOTE: THE COURT HAS WITHDRAWN THIS OPINION.  SEE 999 F.2d 381.

