Foy Bryant and Kathryn Bryant v. Commissioner of Internal Revenue, Harvey E. Hartman and Beverley J. Hartman v. Commissioner of Internal Revenue, Douglas G. Webber and Betty J. Webber v. Commissioner of Internal Revenue, Alvin R. Wohl and Donna Wohl v. Commissioner of Internal Revenue

790 F.2d 1463 58 A.F.T.R.2d 86 -5134, 86-1 USTC P 9456 Foy BRYANT and Kathryn Bryant, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Harvey E. HARTMAN and Beverley J. Hartman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Douglas G. WEBBER and Betty J. Webber, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Alvin R. WOHL and Donna Wohl, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 84-7781, 84-7783, 84-7784 and 84-7864. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 9, 1985. Decided June 4, 1986. Michael P. Casterton, Robert L. Gallaway, Wohl, Cinnamon & Hagedorn, Sacramento, Cal., for petitioners-appellants. Kenneth Greene, Dept. of Justice, Washington, D.C., for respondent-appellee. Appeal from the United States Tax Court. Before SKOPIL, FLETCHER and WIGGINS, Circuit Judges. WIGGINS, Circuit Judge: 1 The taxpayers in these consolidated cases appeal the Tax Court's decision upholding the Commissioner's determination of deficiencies in their federal taxes, and his assessment of additions to their taxes under…