31 F3d 1175 Wagner v. Commissioner of Internal Revenue

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

1

Appeal From: U.S.T.C.

2

REMANDED; AFFIRMED.