Richard C. Hunsaker and Virginia A. Hunsaker v. Commissioner of Internal Revenue Service, Richard C. Hunsaker and Virginia A. Hunsaker, Cross-Appellees v. Commissioner of Internal Revenue Service, Cross-Appellant

615 F.2d 1253

80-1 USTC P 9331

Richard C. HUNSAKER and Virginia A. Hunsaker, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

Richard C. HUNSAKER and Virginia A. Hunsaker, Cross-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE, Cross-Appellant.

Nos. 76-1349, 76-1842.

United States Court of Appeals,

Ninth Circuit.

April 1, 1980.

Charles D. Cummings (argued), Los Angeles, Cal., for appellants.

Francis J. Gould (argued), Dept. of Justice-Washington, D.C., for Commissioner of I.R.S.; Scott B. Crampton, Asst. Atty. Gen., Washington, D.C., on brief.

Before GOODWIN, WALLACE and FARRIS,…