Melvin L. Hair and Esther Hair, His Wife v. Commissioner of Internal Revenue, Richard E. Hair and Naomi L. Hair, His Wife v. Commissioner of Internal Revenue

396 F.2d 6 68-1 USTC P 9402 Melvin L. HAIR and Esther Hair, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Richard E. HAIR and Naomi L. Hair, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 22047, 22047-A. United States Court of Appeals Ninth Circuit. May 27, 1968. 1 Cameron Sherwood (argued), of Sherwood, Tugman & Green, Walla Walla, Wash., for appellant. 2 Grant W. Wiprud (argued), Meyer Rothwacks, Marian Halley, Attorneys, Department of Justice, Mitchell Rogovin, Asst. Atty. Gen., Tax Division, Lester Uretz, Chief Counsel, Internal Revenue Service, Washington, D.C., for appellee. 3 Before HAMLEY and ELY, Circuit Judges, and VON DER HEYDT, * District judge. OPINION 4 von der HEYDT, District Judge: 5 These cases, which have been consolidated, are petitions for review of decisions of the Tax Court affirming the Commissioner's assessment of deficiencies for the years 1962 and 1963. The facts are as follows. 6 Melvin and Richard Hair are brothers. 1 Both are engaged in farming. When their mother died each became the owner of an undivided one-half interest in certain lands. Some parts of these lands are suitable for farming;…