Massey (Dwight B., Joann v. v. Commissioner of Internal Revenue

950 F.2d 723 Massey (Dwight B., Joann V.) v. Commissioner of Internal Revenue NOS. 91-1360, 91-1373 United States Court of Appeals, Third Circuit. NOV 22, 1991 [1] Appeal From: U.S.T.C. [2] AFFIRMED.