Estate of Thomas P. Quirk, Deceased, Gregory J. Quirk, Norman D. Rollins, Co-Administrators, Mary C. Quirk, (90-1129) v. Commissioner of Internal Revenue, John P. Lawler, Eileen F. Lawler, Michael J. Skelly, Georgette T. Skelly, Karim A. Abood, Donna H. Abood, Felix E. Matusky, Florence P. Matusky v. Commissioner of Internal Revenue, (90-1183/1185/1186/1187)

928 F.2d 751

67 A.F.T.R.2d 91-782, 91-1 USTC P 50,148

ESTATE OF Thomas P. QUIRK, Deceased, Gregory J. Quirk,

Norman D. Rollins, Co-Administrators, Mary C.

Quirk, Petitioners-Appellants (90-1129),

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

John P. LAWLER, Eileen F. Lawler, Michael J. Skelly,

Georgette T. Skelly, Karim A. Abood, Donna H.

Abood, Felix E. Matusky, Florence P.

Matusky, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,

(90-1183/1185/1186/1187).

Nos. 90-1129, 90-1183, 90-1185, 90-1186 and 90-1187.

United States Court of Appeals,

Sixth Circuit.

Argued…