Theodore L. Baetens and Joyce R. Baetens v. Commissioner of Internal Revenue, Donald L. Benbow Patricia J. Benbow Daniel W. Cass, Jr. Barbara Cass Earl R. Lueckel Lois E. Lueckel Frederic E. Saunders Mary Alice Saunders William H. Strong and Ella K. Strong v. Commissioner of Internal Revenue

777 F.2d 1160

57 A.F.T.R.2d 86-375, 54 USLW 2326, 85-2

USTC P 9847,

6 Employee Benefits Ca 2583

Theodore L. BAETENS and Joyce R. Baetens, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Donald L. BENBOW; Patricia J. Benbow; Daniel W. Cass, Jr.;

Barbara Cass; Earl R. Lueckel; Lois E. Lueckel; Frederic

E. Saunders; Mary Alice Saunders; William H. Strong; and

Ella K. Strong, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Nos. 84-1471, 84-1830.

United States Court of Appeals,

Sixth Circuit.

Argued Aug. 28, 1985.

Decided Dec. 4, 1985.

Glenn L.…