Court of Appeals for the Seventh Circuit March 16, 1972, 71-1214 (Melvin R. And Evelyn Hansche v. Commissioner of Internal Revenue, Raymond v. Hansche and Estate of Margaret Hansche, Deceased v. Commissioner of Internal Revenue, Warren M. And Leona D. Hansche v. Commissioner of Internal Revenue)

457 F.2d 429 72-1 USTC P 9301 Melvin R. and Evelyn HANSCHE, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Raymond v. HANSCHE and Estate of Margaret Hansche, Deceased, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Warren M. and Leona D. HANSCHE, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.