Court of Appeals for the First Circuit March 31, 1992, 91-1501, 91-1738 (Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United States)

PER CURIAM.

The appellants in these consolidated appeals, Valerie Washburn Geiselman (appellant in No. 91-1501) and Michael Geiselman (appellant in both No. 91-1501 and No. 91-1738), appeal from the district court’s grant of summary judgment to the United States of America and to Gerard Esposito, the District Director of the Internal Revenue Service (collectively, the “federal defendants”).