Robert L. Dufresne Carolyn S. Dufresne v. Commissioner, Internal Revenue Service, Jerry Dixon Patricia Dixon v. Commissioner, Internal Revenue Service, Richard Hongsermeier Fiorella Hongsermeier v. Commissioner, Internal Revenue Service, Hoyt W. Young Barbara D. Young v. Commissioner, Internal Revenue Service, Terry D. Owens Gloria Owens v. Commissioner, Internal Revenue Service, Ralph Rina v. Commissioner, Internal Revenue Service

26 F.3d 105 73 A.F.T.R.2d 94 -2266, 94-1 USTC P 50,286 Robert L. DUFRESNE; Carolyn S. Dufresne, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Jerry DIXON; Patricia Dixon, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Richard HONGSERMEIER; Fiorella Hongsermeier, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Hoyt W. YOUNG; Barbara D. Young, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Terry D. OWENS; Gloria Owens, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Ralph RINA, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 92-70346, 92-70355, 92-70352, 92-70347, 92-70349 and 92-70662. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 1994. Decided June 14, 1994. Joe Alfred Izen, Jr., Bellaire, TX, for petitioners-appellants Robert L. DuFresne, et al. Steven Parks, U.S. Dept. of Justice, Washington, DC, for respondent-appellee C.I.R. Appeal from the United States Tax Court. Before GOODWIN, FERGUSON, and TROTT,…