Court of Appeals for the Ninth Circuit March 9, 1959, 15783 (Union Stock Farms v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Nathan Miller)

BARNES, Circuit Judge.

This is a petition for review of ten Tax Court decisions, consolidated for hearing by order of this Court. There were twenty-three separate proceedings below which were consolidated and heard as one. Only these ten — six by the taxpayers and four by the government — are appealed.