John D. Gray v. Commissioner Of Internal Revenue

561 F.2d 753

77-2 USTC P 9685

John D. GRAY and Elizabeth N. Gray, John R. Gray, First

National Bank of Oregon, Guardian, Joan E. Gray, First

National Bank of Oregon, Guardian, Janet L. Gray, First

National Bank of Oregon, Guardian, Laurie J. Gray, First

National Bank of Oregon, Guardian, Anne L. Gray, First

National Bank of Oregon, Guardian, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 75-1041 to 75-1046.

United States Court of Appeals,

Ninth Circuit.

Sept. 21, 1977.

Michael Waris, Jr., Washington, D. C., argued, for petitioners-appellants.

Stephen M. Gelber, Atty.,…