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, Harvey
Spear, Robert Spear
v.
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
Affirmed.