Court of Appeals for the Ninth Circuit August 6, 1990, 88-7535 (Harvey L. Casebeer Patricia Casebeer Lewis W. Moore Shirley L. Moore Carlyle Sturm Charlotte Sturm v. Commissioner of Internal Revenue, Vincent T. Larsen Louise Larsen v. Commissioner of Internal Revenue)

909 F.2d 1360 66 A.F.T.R.2d 90-5361, 90-2 USTC P 50,435 Harvey L. CASEBEER; Patricia Casebeer; Lewis W. Moore; Shirley L. Moore; Carlyle Sturm; Charlotte Sturm, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Vincent T. LARSEN; Louise Larsen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 88-7535, 88-7537 to 88-7539.