178 F.3d 1280
83 A.F.T.R.2d 99-1876, 99-1 USTC  P 50,384
Estate of Leon Spear, Deceased, Jeanette Spear, HarveySpear, Robert Spearv.Commissioner of Internal Revenue (Two Cases)
NOS. 98-6143, 98-6182
United States Court of Appeals,Third Circuit.
March 17, 1999
Appeal From:  U.S.T.C. ,No873276

1
Affirmed.

