Bob Wondries Motors, Inc., Dba Wondries Ford v. Commissioner of Internal Revenue, Toyota Town, Inc., a California Corporation v. Commissioner of Internal Revenue, Wondries Nissan, Inc. v. Commissioner of Internal Revenue, Country Nissan, a California Corporation v. Commissioner of Internal Revenue, Quality Motor Cars of Stockton, a California Corporation v. Commissioner of Internal Revenue, Bob Wondries Associates, Inc., D.B.A. Wondries Toyota v. Commissioner of Internal Revenue, Robert S. Zamora and Christina Zamora v. Commissioner of Internal Revenue

268 F.3d 1156 (9th Cir. 2001) BOB WONDRIES MOTORS, INC., DBA WONDRIES FORD, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. TOYOTA TOWN, INC., A CALIFORNIA CORPORATION, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. WONDRIES NISSAN, INC., PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. COUNTRY NISSAN, A CALIFORNIA CORPORATION, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. QUALITY MOTOR CARS OF STOCKTON, A CALIFORNIA CORPORATION, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. BOB WONDRIES ASSOCIATES, INC., D.B.A. WONDRIES TOYOTA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT S. ZAMORA AND CHRISTINA ZAMORA, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nos. 00-70530, 00-70538, 00-70541, 00-70553, 00-70555, 00-70560 and 00-70561 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Argued and Submitted October 11, 2001 Filed: October 23, 2001 Avram Salkin (argued) and Michael R. Stein, Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hills, California, for the…