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VAUGHAN v. C. I. R.

Nos. 17823, 17836-17841.

333 F.2d 714 (1964)

F. C. VAUGHAN and Mattie Vaughan et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

May 21, 1964.

Attorney(s) appearing for the Case

Ralph R. Bailey, Frank E. Magee, and Jack H. Dunn, Maguire, Shields, Morrison, Bailey & Kester, Portland, Or., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Alec A. Pandaleon; and Michael Mulroney, Dept. of Justice, Washington, D. C., for respondent.

Before HAMLIN, BROWNING and DUNIWAY, Circuit Judges.

DUNIWAY, Circuit Judge.

Before us are seven petitions to review decisions of the Tax Court of the United States. They were presented to the Tax Court, and they are presented here, on a single record and a single set of briefs. Many of the facts were stipulated, but considerable testimony was also taken. The findings of fact and the opinion of the Tax Court are reported at 36 T.C. 350. Our examination of the record leads us to the conclusion...

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