Commissioner of Internal Revenue v. Fender Sales, Inc., Commissioner of Internal Revenue v. Donald D. And Jean Randall, Commissioner of Internal Revenue v. Esther Fender, Commissioner of Internal Revenue v. Jean E. Randall, Commissioner of Internal Revenue v. Donald D. Randall, Commissioner of Internal Revenue v. E. Leo Fender

338 F.2d 924 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FENDER SALES, INC., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Donald D. and Jean RANDALL, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Esther FENDER, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Jean E. RANDALL, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Donald D. RANDALL, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. E. Leo FENDER, Respondent. Nos. 19074-19079. United States Court of Appeals Ninth Circuit. December 1, 1964. Rehearing Denied in 19075-19079 January 14, 1965. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Arthur E. Strout, Dept. of Justice, Washington, D. C., for petitioner. William C. Jordan, Paul F. Loveridge, Santa Ana, Cal., for respondents. 1 Before POPE and BARNES, Circuit Judges, and THOMPSON, District Judge. 2 THOMPSON, District Judge. 3 These are petitions by the Commissioner of Internal Revenue for review of decisions of the Tax Court of the United States of which this Court has jurisdiction under Section 7482 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 7482 ). The Tax Court…