John G. Moffatt v. Commissioner of Internal Revenue, Mary E. Moffatt v. Commissioner of Internal Revenue, John G. Moffatt and Mary E. Moffatt v. Commissioner of Internal Revenue, Frank E. Nichol v. Commissioner of Internal Revenue, Ruth H. Nichol v. Commissioner of Internal Revenue, Frank E. Nichol and Ruth H. Nichol v. Commissioner of Internal Revenue, George C. Murray and Anna Mae Murray v. Commissioner of Internal Revenue

363 F.2d 262 66-2 USTC P 9498 John G. MOFFATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mary E. MOFFATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John G. MOFFATT and Mary E. Moffatt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank E. NICHOL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ruth H. NICHOL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank E. NICHOL and Ruth H. Nichol, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George C. MURRAY and Anna Mae Murray, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 19674-19680. United States Court of Appeals Ninth Circuit. May 31, 1966, Rehearing Denied Aug. 29, 1966. Joseph D. Peeler, Gerald G. Kelly, Peter C. Bradford, Musick, Peeler & Garrett, Los Angeles, Cal., Numa L. Smith, Jr., Miller & Chevalier, Washington, D.C., for petitioners. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Javid O. Walter, Herbert Grossman, John Jones, Attys., Dept. of Justice, Washington, D.C., for respondent. Before BARNES and KOELSCH, Circuit Judges, and CRAIG, District Judge. BARNES, Circuit Judge: 1 These…