Norman W. Adair Barbara L. Adair v. Commissioner of Internal Revenue, Guy Casey Marilyn Casey, Petitioners-Intervenors-Appellants v. Commissioner, Internal Revenue Service, Richard Cameron Priscilla Cameron Dale Lutz, Petitioners-Intervenors-Appellants v. Commissioner, Internal Revenue Service

26 F.3d 129 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Norman W. ADAIR; Barbara L. Adair, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Guy CASEY; Marilyn Casey, et al., Petitioners-Intervenors-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Richard CAMERON; Priscilla Cameron; Dale Lutz, et al., Petitioners-Intervenors-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 92-70812, 92-70814, 93-70322, 93-50252, 93-70253 and 93-70254. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 1993. Decided June 15, 1994. Before: GOODWIN, FERGUSON, TROTT, Circuit Judges. 1 MEMORANDUM * 2 Two groups of taxpayers ("Casey/Cameron" and "Adair") seek to intervene in two of fourteen test cases (Thompson and Cravens ) that were tried before the Tax Court. In the motions to intervene, the taxpayers alleged, inter alia, that the settlements entered in the Thompson and…