Abrahams (Arthur, Barbara) v. Commissioner of Internal Revenue Becker (Arthur B., Gloria O.) v. Commissioner of Internal Revenue Hurst (Edgar, Sara Jane) v. Commissioner of Internal Revenue Elgart (Ellis L., Sivia v. v. Commissioner of Internal Revenue Rhode (Daniel I., Sally) v. Commissioner of Internal Revenue

961 F.2d 207

69 A.F.T.R.2d 92-1112

Abrahams (Arthur, Barbara)
v.
Commissioner of Internal Revenue; Becker (Arthur B., Gloria
O.) v. Commissioner of Internal Revenue; Hurst (Edgar, Sara
Jane) v. Commissioner of Internal Revenue; Elgart (Ellis L.,
Sivia V.) v. Commissioner of Internal Revenue; Rhode (Daniel
I., Sally) v. Commissioner of Internal Revenue

NOS. 91-1804, 91-1808

United States Court of Appeals,
Third Circuit.

Mar 17, 1992

1

Appeal From: U.S.T.C.

2

AFFIRMED.