Dorothy Schwartz Rojas, Schwartz Farms, Inc., and Estate of Charles R. Schwartz, Deceased, Bank of America, National Trust and Savings Association, Administrator v. Commissioner of Internal Revenue, Dorothy Schwartz Rojas v. Commissioner of Internal Revenue, Schwartz Farms, Inc., Estate of Charles R. Schwartz, Deceased v. Commissioner of Internal Revenue

901 F.2d 810 65 A.F.T.R.2d 90 -1036, 90-1 USTC P 50,237 Dorothy SCHWARTZ ROJAS, Schwartz Farms, Inc., and Estate of Charles R. Schwartz, Deceased, Bank of America, National Trust and Savings Association, Administrator, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Dorothy SCHWARTZ ROJAS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. SCHWARTZ FARMS, INC., Estate of Charles R. Schwartz, Deceased, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 88-7521, 89-70027 and 89-70028. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 12, 1990. Decided April 26, 1990. Gary R. Allen, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant-cross-appellee. Robert L. Sullivan, Jr., Fresno, Cal., for petitioners-appellees-cross-appellants. Craig A. Houghton, Baker, Manock & Jensen, Fresno, Cal., for petitioner-appellee-cross-appellant. Appeal from the United States Tax Court. Before SNEED, FARRIS and FERNANDEZ, Circuit Judges. SNEED, Circuit Judge: 1 The Commissioner of Internal Revenue (the Commissioner) determined…