Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici Curiae

836 F.2d 1274

61 A.F.T.R.2d 88-713, 56 USLW 2403, 88-1

USTC P 9139

Gilbert R. MILLER and Rita Miller, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

James B. KURTZ and Katherine Kurtz, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

W.C. KURTZ, Jr. and Alma Mae Kurtz, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,

Dorchester Partners, Edward O. Thorp and Vivian S. Thorp;

I.C. Hemmings; Chicago Board of Trade and Chicago

Mercantile Exchange, Amici Curiae.

Nos. 85-2766, 86-1024 and 86-1025.

United States…