Robert C. McAllister and Veronica T. McAllister v. Commissioner of Internal Revenue, Phil Mayer and Ruth Mayer v. Commissioner of Internal Revenue, Richard De La Sota and Gail De La Sota v. Commissioner of Internal Revenue

417 F.2d 581 69-2 USTC P 9685 Robert C. McALLISTER and Veronica T. McAllister, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Phil MAYER and Ruth Mayer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Richard De La SOTA and Gail De La Sota, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 23187. United States Court of Appeals Ninth Circuit. Oct. 9, 1969. Monte C. Fligsten, Beverly Hills, Cal., for appellants. Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Wm. A. Friedlander, Carolyn R. Just, Atty., Dept. of Justice, John M. Brant, Tax. Div., Dept. of Justice, Washington, D.C. (appeared), for appellee. Before HAMLEY and ELY, Circuit Judges, and FERGUSON, District Judge. 1 PER CURIAM: 1 In each of three decisions rendered in 1968, the Tax Court upheld determinations by the Commissioner of Internal Revenue that the taxpayer (husband and wife) was deficient in the amount of $116.61 in federal income taxes paid for 1959. This is a consolidated appeal from those decisions. 2 The three men were, for a two-and-a-half-month period in 1959, partners in an insurance agency. Each of the three were accrual-basis taxpayers. Each had excluded from…