993 F.2d 875
Allen (Donald W., Ruth S.)
v.
Commissioner of Internal Revenue Service; Potoczny (Andrew,
Geraldine C.) v. Commissioner of Internal Revenue Service;
Trout Run Trust #3, Goyette (Philip R.) v. Commissioner of
Internal Revenue Service
NOS. 92-7418, 92-7600
United States Court of Appeals,
Third Circuit.
Apr 06, 1993
Appeal From: U.S.T.C.
AFFIRMED.