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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 · Ninth Circuit Court of Appeals · 1994 | Caselegis