Arlin M. Adams and Neysa C. Adams v. Commissioner of Internal Revenue, in 87-1394. William J. Nealon, Jr. And Jean M. Nealon v. Commissioner of Internal Revenue, in 87-1395. Clarence C. Newcomer and Jane M. Newcomer v. Commissioner of Internal Revenue, in 87-1396. Daniel H. Huyett, 3rd and Mary J. Huyett v. Commissioner of Internal Revenue, in 87-1397

841 F.2d 62

61 A.F.T.R.2d 88-797, 56 USLW 2532, 88-1

USTC P 9213,

9 Employee Benefits Ca 1754

Arlin M. ADAMS and Neysa C. Adams

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1394.

William J. NEALON, Jr. and Jean M. Nealon

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1395.

Clarence C. NEWCOMER and Jane M. Newcomer

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1396.

Daniel H. HUYETT, 3rd and Mary J. Huyett

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1397.

Nos. 87-1394 to 87-1397.

United States Court of Appeals,

Third Circuit.

Argued Jan. 4, 1988.

Decided March 7, 1988.

Jonathan S.…