Anthony L. Asciutto, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni v. Commissioner of Internal Revenue, Carl F. Brim, Ora G. Brim, and Marshall J. Holman v. Commissioner of Internal Revenue, Cecil Z. Janolo and Marilyn A. Janolo v. Commissioner of Internal Revenue, Stan Naisbitt, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford v. Commissioner of Internal Revenue, James M. Rau and Paula C. Rau v. Commissioner of Internal Revenue

26 F.3d 108 74 A.F.T.R.2d 94 -5025, 94-1 USTC P 50,291 Anthony L. ASCIUTTO, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Carl F. BRIM, Ora G. Brim, and Marshall J. Holman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Cecil Z. JANOLO and Marilyn A. Janolo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Stan NAISBITT, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James M. RAU and Paula C. Rau, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314. United States Court of Appeals, Ninth Circuit. Submitted, June 7, 1994. * Decided June 17, 1994. Declan J. O'Donnell, Englewood, CO, for petitioners-appellants. Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee. Appeal from the United States Tax Court. Before: D.W. NELSON, BEEZER and KOZINSKI, Circuit Judges.…