COOMBS v. C. I. R.

Nos. 77-2026, 78-2036.

608 F.2d 1269 (1979)

Lee E. COOMBS and Judy B. Coombs et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James C. COX et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

November 23, 1979.


Attorney(s) appearing for the Case

Barry L. Guterman, Hochman, Salkin & DeRoy, Beverly Hills, Cal., for petitioners-appellants.

Anthony Ilardi, Jr., Washington, D. C., Robert L. Brosio, Los Angeles, Cal., for respondent-appellee.

Before TRASK and WALLACE, Circuit Judges, and ZIRPOLI, District Judge.


WALLACE, Circuit Judge:

Two groups of taxpayers appeal from two sets of unfavorable judgments, one entered by the Tax Court and one entered by the district court. The appellants in No. 77-2026 are taxpayers whose fifty-two cases were consolidated for trial in the Tax Court. The Tax Court's opinion, Coombs v. Commissioner, is reported at 67 T.C. 426 (1976). The appellants in No. 78-2036 are taxpayers whose fifteen cases were consolidated...

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