James Polakof v. Commissioner of Internal Revenue, Roy C. Peterson v. Commissioner of Internal Revenue, Lee E. Schwartz and Vera J. Schwartz v. Commissioner of Internal Revenue, Roman J. And Lorraine A. Oleynik v. Commissioner of Internal Revenue, David and Frances Stevenson v. Commissioner of Internal Revenue, Arlin Blackwell and Sharon Blackwell v. Commissioner of Internal Revenue, Clarence H. Steinhebel Gertrude Steinhebel Michael A. Baker Sue B. Baker Leonard A. Vinci Ken B. Teakle Marilyn L. Teakle John Ferreri June Ferreri Dean S. Merrick Marilyn Merrick Francis X. Driscoll Patricia B. Driscoll v. Commissioner of Internal Revenue

820 F.2d 321 60 A.F.T.R.2d 87 -5170, 87-2 USTC P 9386 James POLAKOF, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Roy C. PETERSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Lee E. SCHWARTZ and Vera J. Schwartz, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Roman J. and Lorraine A. OLEYNIK, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. David and Frances STEVENSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Arlin BLACKWELL and Sharon Blackwell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Clarence H. STEINHEBEL; Gertrude Steinhebel; Michael A. Baker; Sue B. Baker; Leonard A. Vinci; Ken B. Teakle; Marilyn L. Teakle; John Ferreri; June Ferreri; Dean S. Merrick; Marilyn Merrick; Francis X. Driscoll; Patricia B. Driscoll, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 85-7581 to 85-7583, 85-7585 to 85-7587, 86-7312. United States Court of Appeals, Ninth Circuit. Argued and Submitted Jan. 14, 1987. Decided June 22, 1987. As Amended…