Charles A. Roat v. Commissioner, Internal Revenue Service Alaska USA Federal Credit Union Felec Services, Inc., Robert J. Haggerty v. Commissioner, Internal Revenue Service, Douglas G. Wade v. Commissioner, Internal Revenue Service, H. Milton Moore v. Commissioner, Internal Revenue Service, Erby D. Brown v. Commissioner, Internal Revenue Service, John M. Shorter v. Commissioner, Internal Revenue Service, Manuel C. Borbon v. Commissioner, Internal Revenue Service

847 F.2d 1379 61 A.F.T.R.2d 88 -1254, 88-1 USTC P 9364 Charles A. ROAT, Plaintiff-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE; Alaska USA Federal Credit Union; Felec Services, Inc., Defendants-Appellees. Robert J. HAGGERTY, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Douglas G. WADE, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. H. Milton MOORE, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Erby D. BROWN, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. John M. SHORTER, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Manuel C. BORBON, Plaintiff-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Defendant-Appellee. Nos. 86-3857, 86-7479, 86-7480, 86-7482, 86-7483, 86-7487 and 87-1559. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 6, 1988. Decided May 27, 1988. Jeffrey A. Dickstein, Missoula, Mont., for plaintiff-appellant. Gary R. Allen and Howard M. Soloman, Tax Div., U.S. Dept. of Justice, Washington, D.C., for the defendants-appellees. On Appeal…