William T. Lord and Yvetta Lord v. United States of America, George A. Lord and Cora M. Lord v. United States of America, Richard H. Lord and Elizabeth C. Lord v. United States of America, P. S. Lord and Muriel T. Lord v. United States

296 F.2d 333 William T. LORD and Yvetta Lord, Appellants, v. UNITED STATES of America, Appellee. George A. LORD and Cora M. Lord, Appellants, v. UNITED STATES of America, Appellee. Richard H. LORD and Elizabeth C. Lord, Appellants, v. UNITED STATES of America, Appellee. P. S. LORD and Muriel T. Lord, Appellants, v. UNITED STATES of America, Appellee. Nos. 17115-17118. United States Court of Appeals Ninth Circuit. November 15, 1961. Rehearing Denied January 24, 1962. 1 Hampson & Weiss, by Robert L. Weiss, Alfred A. Hampson and John C. McLean, Portland, Ore., for appellant. 2 Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Washington, D. C., and Thomas H. McPeters, Alexandria, Va., Attys., Dept. of Justice, Sidney I. Lezak, Acting U. S. Atty., and Edward J. Georgeff, Asst. U. S. Atty., Portland, Ore., for appellee. 3 Before MERRILL and KOELSCH, Circuit Judges, and BEEKS, District Judge. 4 BEEKS, District Judge. 5 This is a suit for tax refund by appellants, members of a partnership called P. S. Lord Associates (herein referred to as Associates), which in 1950 and 1951 had two long term subcontracts for mechanical engineering work in Alaska. The partners…