Byron T. And Helen I. Anderson v. Commissioner of Internal Revenue, Kenneth C. And Lois Mahan v. Commissioner of Internal Revenue, James W. And Irene Riley v. Commissioner of Internal Revenue, James C. And Mary Waggoner v. Commissioner of Internal Revenue, Ellis and Myrtle Waggoner v. Commissioner of Internal Revenue, Delman D. And Donna R. Ford v. Commissioner of Internal Revenue

693 F.2d 844 79-1 USTC P 9233 Byron T. and Helen I. ANDERSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Kenneth C. and Lois MAHAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James W. and Irene RILEY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James C. and Mary WAGGONER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Ellis and Myrtle WAGGONER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Delman D. and Donna R. FORD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 75-3148, 75-3196, 75-3530, 75-3629, 76-1210, 76-1211 and 76-1232. United States Court of Appeals, Ninth Circuit. Feb. 5, 1979. Richard G. Daly (argued), Santa Monica, Cal., Victor T. Schaub (argued), of Eitzen, Schaub & Diehl, Eureka, Cal., for petitioners-appellants. Gilbert S. Rothenberg (argued), Dept. of Justice, Washington, D. C., for respondent-appellee. Petition To Review A Decision of the Tax Court of the United States. Before TRASK and WALLACE, Circuit Judges, and HOFFMAN, * District…