Roger Kent v. The Northern California Regional Office of the American Friends Service Committee, Roger Kent v. The United States and the Northern California Regional Office of the American Friends Service Committee

497 F.2d 1325 74-1 USTC P 16,148 Roger KENT et al., Plaintiffs-Appellees, v. The NORTHERN CALIFORNIA REGIONAL OFFICE OF the AMERICAN FRIENDS SERVICE COMMITTEE et al., Defendants-Appellants. Roger KENT et al., Plaintiffs-Appellants, v. The UNITED STATES and the Northern California Regional Office of the American Friends Service Committee et al., Defendants-Appellees. Nos. 72-1093, 72-1094. United States Court of Appeals, Ninth Circuit. May 10, 1974. Timothy H. Power (argued), San Francisco, Cal., for Northern Cal. Regional Office of American Friends Service Committee et al. Marshall W. Krause (argued), Fairfax, Cal., Scott Crampton, Asst. Atty. Gen., John A. Townsend, Tax Div., U.S. Dept. of Justice, Washington, D.C., James Browning, U.S. Atty., John Youngquist, Asst. U.S. Atty., San Francisco, Cal., for Roger Kent et al. John A. Townsend (argued), Meyer Rothwacks, Scott Crampton, Asst. Atty. Gen., Tax, Div., U.S. Dept. of Justice, Washington, D.C., James L. Browning, U.S. Atty., John M. Youngquist, Asst. U.S. Atty., San Francisco, Cal., for the United States et al. Before CHAMBERS, CARTER and WALLACE, Circuit Judges. OPINION WALLACE, Circuit Judge: 1 Three essentially identical…