John B. Adams and Linda B. Adams v. Commissioner of Internal Revenue, Melvin H. Adams and Lucille B. Adams v. Commissioner of Internal Revenue, Melvin H. Adams, Jr. And Huberta A. Adams v. Commissioner of Internal Revenue

594 F.2d 657

79-1 USTC P 9234

John B. ADAMS and Linda B. Adams, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Melvin H. ADAMS and Lucille B. Adams, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Melvin H. ADAMS, Jr. and Huberta A. Adams, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Nos. 78-1570 to 78-1572.

United States Court of Appeals,

Eighth Circuit.

Submitted Jan. 11, 1979.

Decided March 2, 1979.

Kent O. Littlejohn, Baird, Holm, McEachen, Pedersen, Hamann & Haggart, Omaha, Neb. (argued), and Michael L. Sullivan, Omaha, Neb. on brief, for appellants.

Francis J. Gould,…