961 F.2d 207

69 A.F.T.R.2d 92-1112

Abrahams (Arthur, Barbara)
v.
Commissioner of Internal Revenue; Becker (Arthur B., Gloria
O.) v. Commissioner of Internal Revenue; Hurst (Edgar, Sara
Jane) v. Commissioner of Internal Revenue; Elgart (Ellis L.,
Sivia V.) v. Commissioner of Internal Revenue; Rhode (Daniel
I., Sally) v. Commissioner of Internal Revenue

NOS. 91-1804, 91-1808

United States Court of Appeals,
Third Circuit.

Mar 17, 1992