Harold C. & Margaret I. Kean v. Commissioner of Internal Revenue, Inga L. Bardahl v. Commissioner of Internal Revenue, Ole Bardahl v. Commissioner of Internal Revenue, Murdock D. & Mary Ellen MacPherson v. Commissioner of Internal Revenue, William R. & Dorothy L. MacPherson v. Commissioner of Internal Revenue, C. E. Milam & Verda Milam v. Commissioner of Internal Revenue

469 F.2d 1183 72-2 USTC P 9764 Harold C. & Margaret I. KEAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Inga L. BARDAHL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Ole BARDAHL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Murdock D. & Mary Ellen MacPHERSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. William R. & Dorothy L. MacPHERSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. C. E. MILAM & Verda Milam, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 24843-24848. United States Court of Appeals, Ninth Circuit. Nov. 14, 1972. Rehearing Denied Dec. 18, 1972. 1 Gerald R. Hergert (argued), Joseph H. Trethewey, Seattle, Wash., for appellants. 2 Paul M. Ginsburg (argued), K. Martin Worthy, Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for appellee. 3 Before HAMLEY and KILKENNY, Circuit Judges, and WM. MATTHEW BYRNE, Jr., District Judge. * WM. MATTHEW BYRNE, Jr., District Judge: 4 Appellants, petitioners in the Tax Court,…