Milo L. Boday and Nance L. Boday v. United States of America, Ann T. Cleary v. United States of America, Mark H. Clements, and Virginia C. Clements v. United States

759 F.2d 1472 56 A.F.T.R.2d 85 -5013, 85-1 USTC P 9392 Milo L. BODAY and Nance L. Boday, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Ann T. CLEARY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Mark H. CLEMENTS, and Virginia C. Clements, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Nos. 84-1767, 84-1837 and 84-3735. United States Court of Appeals, Ninth Circuit. Submitted * Dec. 6, 1984. Decided May 13, 1985. Milo L. Boday, Sedro Woolley, Wash., for plaintiffs-appellants. Carleton D. Powell, Steven I. Frahm, Dept. of Justice, Washington, D.C., for defendant-appellee. On appeal from the United States District Court for the Western District of Washington. On appeals from the United States District Court for the District of Arizona. Before FARRIS, BOOCHEVER and NORRIS, Circuit Judges. BOOCHEVER, Circuit Judge: 1 Milo and Nance Boday, Ann Cleary, and Mark and Virginia Clements (taxpayers) appeal separately the district courts' summary judgments in favor of the United States in their tax refund actions. They each contend that the district courts erred in finding that: (1) the IRS properly assessed $500…