Tony Abatti and Sheila Gruis, Formerly Known as Sheila Abatti, Petitioners v. Commissioner of Internal Revenue, Tony Abatti v. Commissioner of Internal Revenue, Ben Abatti and Margaret L. Abatti v. Commissioner of Internal Revenue, Tony Abatti and Ninfa Abatti v. Commissioner of Internal Revenue, Ben Abatti and Margaret L. Abatti v. Commissioner of Internal Revenue

644 F.2d 1385 81-1 USTC P 9442 , 8 Fed. R. Evid. Serv. 550 Tony ABATTI and Sheila Gruis, formerly known as Sheila Abatti, Petitioners- Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Tony ABATTI, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Ben ABATTI and Margaret L. Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Tony ABATTI and Ninfa Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Ben ABATTI and Margaret L. Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 79-7139. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 6, 1980. Decided May 15, 1981. Rehearing and Rehearing En Banc July 29, 1981 David I. Pincus, Washington, D. C., for respondent-appellant; Gilbert E. Andrews, Dept. of Justice, Tax Div., Washington, D. C., on brief. James O. Hewitt, San Diego, Cal., for petitioners-appellees. Appeal from the United States Tax Court. Before CHAMBERS and NORRIS, Circuit Judges, and SOLOMON, * District Judge. SOLOMON, Judge: 1 The tax court disallowed $2,356,381 in deficiencies…