Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, J. Leonard Schmitz and Alice Schmitz v. Commissioner of Internal Revenue

457 F.2d 1022

72-1 USTC P 9333

Albert H. and Doris G. THRONDSON, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Albert H. and Doris G. THRONDSON, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

J. Leonard SCHMITZ and Alice Schmitz, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 24342, 24408 and 24423.

United States Court of Appeals,

Ninth Circuit.

March 28, 1972.

Michael Traynor (argued), Cooley, Godward, Castro, Huddleson & Tatum, San Francisco, Cal., for petitioners-appellants-appellees.

Stephen J.…