Angela Matthews v. Commissioner of Internal Revenue Richard L. Matthews v. Commissioner of Internal Revenue ( 1996 )

106 F.3d 386

Angela Matthews
v.
Commissioner of Internal Revenue; Richard L. Matthews v.
Commissioner of Internal Revenue

NO. 96-7146

United States Court of Appeals,
Third Circuit.

Dec 30, 1996

Appeal From: U.S.T.C. , Nos. 94-16603, 94-16604 ,

Fay, J.

1

AFFIRMED.