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  1. Joseph Simon And Jonnie H. Simon%2C Petitioners-appellees%2C V. Commissioner Of Internal Revenue%2C Respondent-appellant.warner L. Mathis And Hazel Mathis%2C Petitioners-appellees%2C V. Commissioner Of Internal Revenue%2C Respondent-appellant.john M. Beard%2C Jr.%2C Petitioner-appellee%2C V. Commissioner Of Internal Revenue%2C Respondent-appellant near Columbus, OH