Michael W. KELLER, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Gary W. McDonough, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
William H. Lindley; Jo Anne Lindley, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Donald Ertz, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Franklin Hubbart; Janetta Hubbart, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Roger Carter; Lora Carter, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Daniel O. Abelein, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Bobbie E. Johnson, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Gordon Freeman; Ilene Freeman, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Estate of Carol Andrews, Deceased; Robert Andrews, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Roy Barnes; Antonette Barnes, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Roger D. Catlow; Mary M. Catlow, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Barry Blondheim; Sherry Blondheim, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Donald Clayton; Yvonne Clayton, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Gary Hansen; Johnean F. Hansen, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Martin Smith; Sharon Smith, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted February 3, 2009.
Submission Vacated February 4, 2009.
Submitted May 27, 2009.
Filed June 3, 2009.
