William Malat and Ethel Malat v. Commissioner of Internal Revenue, Ben Lesser and Lily Lesser v. Commissioner of Internal Revenue, Louis Rudman and Shirley Rudman v. Commissioner of Internal Revenue, Louis Lomas and Claire Lomas v. Commissioner of Internal Revenue

302 F.2d 700 62-1 USTC P 9418 William MALAT and Ethel Malat, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ben LESSER and Lily Lesser, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis RUDMAN and Shirley Rudman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis LOMAS and Claire Lomas, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 17289-17292. United States Court of Appeals Ninth Circuit. April 13, 1962, Rehearing Denied July 17, 1962. George T. Altman, Beverly Hills, Cal., for appellant. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott and Morton K. Rothschild, Attorneys, Department of Justice, Washington, D.C., for appellee. Before JERTBERG and DUNIWAY, Circuit Judges, and DAVIS, District judge. DUNIWAY, Circuit Judge. 1 We have before us four separate petitions to review four separate decisions of the Tax Court of the United States. The four cases were consolidated for hearing and briefing before the Tax Court. The opinion of the Tax Court is reported at 34 T.C. 365 . 2 Since the questions of law presented for decision on the several petitions are common to the four cases, we will…