927 F.2d 213w

91-1 USTC P 50,162

AGRO SCIENCE CO., and Bavaro Investment Co., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
R & D PARTNERS-82, and Donald D. Spear, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
ALPHA MEDICAL RESEARCH ASSOCIATES, and Marc Geller,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 90-4265.

United States Court of Appeals,
Fifth Circuit.

March 25, 1991.
Rehearing Denied April 22, 1991.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION