Katherine Jean Graham v. Commissioner of Internal Revenue Service, Richard M. Hermann v. Commissioner of Internal Revenue Service, David Forbes Maynard v. Commissioner of Internal Revenue Service

822 F.2d 844 60 A.F.T.R.2d 87 -5294, 56 USLW 2064 , 87-2 USTC P 9431 Katherine Jean GRAHAM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Richard M. HERMANN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. David Forbes MAYNARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 84-7794, 84-7798 and 84-7799. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 10, 1985. Decided July 17, 1987. Eric M. Lieberman & Nicholas E. Poser, New York City; Christopher Cobb, Pasadena, Cal.; Meade Emory, Seattle, Wash.; Lee Boothby, Barrien Springs, Mich., & Roger H. Zirprick, San Bernardino, Cal., for petitioners-appellants. John F. Murray, Robert S. Pomerance and Robert A. Berstein, Washington, D.C., for the respondents-appellees. Appeal from a Decision of the Tax Court of the United States. Before WRIGHT, KENNEDY and BEEZER, Circuit Judges. KENNEDY, Circuit Judge: 1 Taxpayers Katherine Jean Graham, Richard M. Hermann, and David Forbes Maynard appeal the Tax Court's decision upholding the determination of the Commissioner of Internal Revenue…