Keller

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

MICHAEL W. KELLER, 

Petitioner-Appellant, No. 06-75466 v.  Tax Ct. No. 7530-04L

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. 

GARY W. MCDONOUGH, 

Petitioner-Appellant, No. 07-70644 v.  Tax Ct. No. 1201-05L

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. 

WILLIAM H. LINDLEY; JO ANNE 

LINDLEY,

No. 07-71715 Petitioners-Appellants, v.  Tax Ct. No. 6657-05L

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. 

6625 6626 KELLER v. CIR

DONALD ERTZ, 

Petitioner-Appellant, No. 07-71719 v.  Tax Ct. No. 20336-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. 

FRANKLIN HUBBART; JANETTA 

HUBBART,

No. 07-72001 Petitioners-Appellants, v.  Tax Ct. No. 18722-04L

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. 

ROGER CARTER; LORA CARTER, 

Petitioners-Appellants, No. 07-72003 v.  Tax Ct. No. 20719-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.  KELLER…