Robino, Inc. Pension Trust Auke Bay Fish and Fruit Company Pension Trust Miles S. Schlosberg & Beth A. Schlosberg George Filler v. Commissioner of Internal Revenue, George Filler Evelyn Filler v. Commissioner of Internal Revenue, Miles S. Schlosberg Beth A. Schlosberg v. Commissioner of Internal Revenue

894 F.2d 342 65 A.F.T.R.2d 90 -588, 90-1 USTC P 50,059 , 12 Employee Benefits Ca 1111 ROBINO, INC. PENSION TRUST; Auke Bay Fish and Fruit Company Pension Trust; Miles S. Schlosberg & Beth A. Schlosberg; George Filler, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. George FILLER; Evelyn Filler, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Miles S. SCHLOSBERG; Beth A. Schlosberg, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 88-7433, 88-7441 and 88-7442. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 5, 1989. Decided Jan. 24, 1990. Darrell D. Hallett, Chicoine & Hallett, P.S., Seattle, Wash., for petitioners-appellants. Gary R. Allen, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant. Appeal from a Decision of the United States Tax Court. Before CANBY, WIGGINS and FERNANDEZ, Circuit Judges. WIGGINS, Circuit Judge: 1 Taxpayers George Filler and Miles Schlosberg 1 appeal the tax court's decision that their sale of real property to their pension trusts, which immediately resold the property to a…