Milton Lewis and Lollie B. Lewis v. Commissioner of Internal Revenue, Milton Lewis v. Commissioner of Internal Revenue, Lollie B. Lewis v. Commissioner of Internal Revenue

560 F.2d 973 77-2 USTC P 9673 Milton LEWIS and Lollie B. Lewis, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Milton LEWIS, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Lollie B. LEWIS, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Nos. 75-1545, 75-1643 and 75-1644. United States Court of Appeals, Ninth Circuit. Sept. 13, 1977. Ernest J. Brown, Asst. U. S. Atty., Internal Revenue Service Washington, D. C., argued, for appellant. Victor L. Walch, Los Angeles, Cal., argued, for appellees. Appeals from the Decisions of the United States Tax Court. Before GOODWIN and KENNEDY, Circuit Judges, and McNICHOLS, * District Judge. GOODWIN, Circuit Judge: 1 The Commissioner of Internal Revenue appeals from a judgment of the tax court allowing the taxpayer to deduct certain home maintenance and depreciation expenses. 1 2 The facts are not in dispute. The taxpayer, Milton Lewis, 2 was executive vice president and later president of the Ralph M. Parsons Company (the Company), a world-wide engineering and construction firm with offices in Los Angeles, London, Bombay, New York, Paris, Frankfurt, and Liege. When the taxpayer joined the Company in 1949, he and…