Simon M. Lazarus v. Commissioner of Internal Revenue, Mina Lazarus v. Commissioner of Internal Revenue, Simon M. And Mina Lazarus v. Commissioner of Internal Revenue

513 F.2d 824

75-1 USTC P 9387

Simon M. LAZARUS, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Mina LAZARUS, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Simon M. and Mina LAZARUS, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 73-2737 to 73-2739.

United States Court of Appeals,

Ninth Circuit.

April 2, 1975.

1

Ben Margolis (argued), Los Angeles, Cal., for petitioners-appellants.

2

Donald Olson (argued), I.R.S., Washington, D. C., for respondent-appellee.

OPINION

3

Before CHAMBERS and KOELSCH, Circuit…