Eleanor M. Lutz v. Commissioner of Internal Revenue, E. W. Lutz and Helen E. B. Lutz v. Commissioner of Internal Revenue, Philip B. Lutz and Shirley H. Lutz v. Commissioner of Internal Revenue

396 F.2d 412 68-1 USTC P 9423 Eleanor M. LUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. E. W. LUTZ and Helen E. B. LUTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Philip B. LUTZ and Shirley H. LUTZ, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 21439-21441. United States Court of Appeals Ninth Circuit. June 3, 1968. Donald C. Dahlgren (argued), of Skeel, McKelvy, Henke, Evenson & Uhlmann, Seattle, Wash., for appellants. Howard M. Koff (argued), Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D.C., Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Dept. of Justice, Lester Uretz, Chief Counsel, Internal Revenue Service, Washington, D.C., for appellee. Before JOHNSEN, * BARNES and ELY, Circuit Judges. BARNES, Circuit Judge: 1 Petitioners are members of a family partnership which engaged in the construction of military and residential housing in the State of Washington during its taxable years 1960 and 1962. The State of Washington has had at all times relevant hereto a retail sales tax. The amount of the tax on the partnership sales in its taxable year 1960 was $113,943.46, and in 1962 $215,465.96.…