31 F.3d 1175
74 A.F.T.R.2d 94-5462
Wagner (John T., Delores K.)
v.
Commissioner of Internal Revenue Service, Martino (Anthony
A., Karen M.) v. Commissioner of I.R.S., Fitzgerald (Russell
E., Frances L.) v. Commissioner of I.R.S., Rhode (Daniel,
Sally) v. Commissioner of I.R.S., Ginsburg (Bruce M., Lisa
R.) v. Commissioner of I.R.S., Blatt (Mark A., Rita J.) v.
Commissioner of I.R.S., Elgart (Ellis L., Sivia V.) v.
Commissioner of I.R.S., Wagner (John T., Delores K.),
Martino (Anthony A., Karen M.), Fitzgerald
NOS. 93-7479, 93-7662, 93-7768, 93-7769,
93-7770, 93-7771, 94-7004
United States Court of Appeals,
Third Circuit.
July 14, 1994
Appeal From: U.S.T.C.
REMANDED; AFFIRMED.