Court of Appeals for the Third Circuit August 28, 1985, 84-5366 (Thomas A. Graham and Elizabeth Graham v. Commissioner of Internal Revenue. Meridian Engineering, Inc. Of Pennsylvania v. Commissioner of Internal Revenue. Appeal of Thomas A. Graham, Elizabeth Graham, and Meridian Engineering, Inc. Of Pennsylvania)

770 F.2d 381 56 A.F.T.R.2d 85-6002, 54 USLW 2159, 85-2 USTC P 9657 Thomas A. GRAHAM and Elizabeth Graham v. COMMISSIONER OF INTERNAL REVENUE. MERIDIAN ENGINEERING, INC. OF PENNSYLVANIA v. COMMISSIONER OF INTERNAL REVENUE. Appeal of Thomas A. GRAHAM, Elizabeth Graham, and Meridian Engineering, Inc. of Pennsylvania, Appellants. No. 84-5366. United States Court of Appeals, Third Circuit. Argued Feb.