United States v. Richard P. Cornish and De Etta S. Cornish, Appelleees. United States of America, and v. Edward H. Wood and Adele B. Wood, and United States of America, and v. Robert E. Hirt and Gertrude C. Hirt, And

348 F.2d 175 65-2 USTC P 9508 UNITED STATES of America, Appellant, v. Richard P. CORNISH and De Etta S. Cornish, Appelleees. UNITED STATES of America, Appellant and Appellee, v. Edward H. WOOD and Adele B. Wood, Appellees and Appellants. UNITED STATES of America, Appellant and Appellee, v. Robert E. HIRT and Gertrude C. Hirt, Appellees and Appellants. Nos. 19411-19413. United States Court of Appeals Ninth Circuit. June 18, 1965. John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Fred R. Becker, Attys., Dept. of Justice, Washington, D.C., Sidney I. Lezak, U.S. Atty., Donal D. Sullivan, Asst. U.S. Atty., Portland, Or., for appellant and cross-appellee United States. Hart H. Spiegel, Brobeck, Phleger & Harrison, San Francisco, Cal., for appellees and cross-appellants Robert and Gertrude Hirt and Edward and Adele Wood. John R. Hay, Portland, Or., for appellees Richard and De Etta Cornish. Before CHAMBERS, ORR and HAMLEY, Circuit Judges. HAMLEY, Circuit Judge: 1 In these consolidated tax refund suits, Robert E. Hirt and Edward H. Wood, two of the three plaintiffs, appeal from the judgment of the district court. The United States cross appeals and also…