Thomas K. McManus and Margaret F. McManus v. Commissioner of Internal Revenue, Estate of John C. Gutleben, Deceased, United California Bank, and Vera B. Gutleben v. Commissioner of Internal Revenue, Estate of Eleanor and Nelson Chick, Deceased, Nelse Chick Siler v. Commissioner of Internal Revenue

583 F.2d 443

78-2 USTC P 9748

Thomas K. McMANUS and Margaret F. McManus, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

ESTATE of John C. GUTLEBEN, Deceased, United California

Bank, Executor, and Vera B. Gutleben, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

ESTATE of Eleanor and Nelson CHICK, Deceased, Nelse Chick

Siler, Executrix, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 76-1527, 76-1528, 76-1531, 76-1532, 76-1760 and 76-1761.

United States Court of Appeals,

Ninth Circuit.

Oct. 4, 1978.

Paul…