Raymond Killingsworth and Patsy Killingsworth v. Commissioner of Internal Revenue, T.B. Hudson and Dorothy Hudson v. Commissioner of Internal Revenue, Donald R. Metz and Cathy S. Metz v. Commissioner of Internal Revenue, Herbert H. Blankinship and v. Elizabeth Blankinship v. Commissioner of Internal Revenue, Hugh L. Clearman and Dorothy Clearman v. Commissioner of Internal Revenue, Robert C. Noren and Willie M. Noren v. Commissioner of Internal Revenue, Alfred L. Friedlander and Paula Friedlander v. Commissioner of Internal Revenue

864 F.2d 1214

63 A.F.T.R.2d 89-735, 89-1 USTC P 9167

Raymond KILLINGSWORTH and Patsy Killingsworth, Petitioners-Appellants

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

T.B. HUDSON and Dorothy Hudson, Petitioners-Appellants

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Donald R. METZ and Cathy S. Metz, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Herbert H. BLANKINSHIP and V. Elizabeth Blankinship,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Hugh L. CLEARMAN and Dorothy Clearman, Petitioners-Appellants,

v.

COMMIS…