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NOTE: THE COURT HAS WITHDRAWN THIS OPINION