Court of Appeals for the Ninth Circuit January 28, 1975, 73--1966 (John R. Hudspeth v. Commissioner of Internal Revenue, Roger Hudspeth and Jamie Hudspeth v. Commissioner of Internal Revenue, Ronald J. Hudspeth and Jane Hudspeth v. Commissioner of Internal Revenue)

509 F.2d 1224 75-1 USTC P 9224 John R. HUDSPETH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Roger HUDSPETH and Jamie Hudspeth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Ronald J. HUDSPETH and Jane Hudspeth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 73--1966 to 73--1968.