Cyril E. Davies Michele N. Davies v. Commissioner of Internal Revenue, Salvador A. Lombardo v. Commissioner of Internal Revenue, (Two Cases). Albert R. Carter Ella B. Carter v. Commissioner of Internal Revenue, E. Harrison Van O'Linda Jean C. Van O'Linda v. Commissioner of Internal Revenue

68 F.3d 1129 76 A.F.T.R.2d 95 -6824, 95-2 USTC P 50,447 , Bankr. L. Rep. P 76,742 , 95 Cal. Daily Op. Serv. 8002 , 95 Daily Journal D.A.R. 13 ,805 Cyril E. DAVIES; Michele N. Davies, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Salvador A. LOMBARDO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee (Two Cases). Albert R. CARTER; Ella B. Carter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. E. Harrison VAN O'LINDA; Jean C. Van O'Linda, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 94-70099, 94-70315, 94-70316, 94-70317 and 94-70523. United States Court of Appeals, Ninth Circuit. Argued and Submitted July 13, 1995. Memorandum Filed July 26, 1995. Order and Opinion Decided Oct. 12, 1995. John Harrison Wegge, Pasadena, California, for petitioners-appellants. Joan I. Oppenheimer, Tax Division, United States Department of Justice, Washington, D.C., for respondent-appellee. Appeals from Decisions of the United States Tax Court. Before: FARRIS and O'SCANNLAIN, Circuit Judges, and TASHIMA, * District Judge. ORDER The request for publication is…