Cyril E. Davies; Michele N. Davies, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.salvador A. Lombardo, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee.salvador A. Lombardo, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee.albert R. Carter; Ella B. Carter, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.e. Harrison Van O'linda; Jean C. Van O'linda, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 61 F.3d 910 (9th Cir. 1995)

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US Court of Appeals for the Ninth Circuit - 61 F.3d 910 (9th Cir. 1995) Argued and Submitted July 13, 1995. Decided July 26, 1995

NOTE: THE COURT HAS WITHDRAWN THIS OPINION

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