HOWARD v. C.I.R.

No. 90-70028.

931 F.2d 578 (1991)

Howard S. HOWARD and Anne F. Howard; Ray Warner, Jr.; Roger W. Franzen; Robert W. Lindner and Carole Lindner; Paul A. Rittenhouse and Ann M. Rittenhouse; Andrew C. Bambeck and Nancy A. Bambeck; Martin J. Gould and Gloria H. Gould; Jerome L. Grosvenor and Danna B. Grosvenor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 26, 1991.


Attorney(s) appearing for the Case

G. Alohawiwoole Altman, Hilo, Hawaii, for petitioners-appellants.

Shirley Peterson, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before TANG and NOONAN, Jr., Circuit Judges, and SHUBB, District Judge.


NOONAN, Circuit Judge:

Howard S. and Anne F. Howard; Ray Warner, Jr.; Roger W. Franzen; Robert W. and Carole Lindner; Paul A. and Ann M. Rittenhouse; Andrew C. and Nancy A. Bambeck; Martin J. and Gloria H. Gould; and Jerome L. and Danna B. Grosvenor jointly appeal decisions of the United States Tax Court. We affirm.

FACTS

The facts have been set out in detail by the Tax Court in its opinion, 56 TCM 669 (1988). We here summarize the most relevant...

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