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ABATTI v. C. I. R.

No. 79-7139.

644 F.2d 1385 (1981)

Tony ABATTI and Sheila Gruis, formerly known as Sheila Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Tony ABATTI, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Ben ABATTI and Margaret L. Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Tony ABATTI and Ninfa Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Ben ABATTI and Margaret L. Abatti, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided May 15, 1981.

Rehearing and Rehearing Denied July 29, 1981.

Attorney(s) appearing for the Case

David I. Pincus, Washington, D. C., for respondent-appellant; Gilbert E. Andrews, Dept. of Justice, Tax Div., Washington, D. C., on brief.

James O. Hewitt, San Diego, Cal., for petitioners-appellees.

Before CHAMBERS and NORRIS, Circuit Judges, and SOLOMON, District Judge.

Rehearing and Rehearing En Banc Denied July 29, 1981.

SOLOMON, Judge:

The tax court disallowed $2,356,381 in deficiencies assessed against Ben and Tony Abatti and their wives for the tax years 1971, 1972, and 1973. The Commissioner of Internal Revenue (the Commissioner) appeals. We reverse.

Ben and Tony Abatti are farmers. They conduct their farming operations through three entities. Abatti Brothers (B&...

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