Theodore L. Baetens and Joyce R. Baetens v. Commissioner of Internal Revenue, Donald L. Benbow Patricia J. Benbow Daniel W. Cass, Jr. Barbara Cass Earl R. Lueckel Lois E. Lueckel Frederic E. Saunders Mary Alice Saunders William H. Strong and Ella K. Strong v. Commissioner of Internal Revenue, 6 Employee Benefits Cas. (BNA) 2583

Theodore L. Baetens and Joyce R. Baetens v. Commissioner of Internal Revenue, Donald L. Benbow Patricia J. Benbow Daniel W. Cass, Jr. Barbara Cass Earl R. Lueckel Lois E. Lueckel Frederic E. Saunders Mary Alice Saunders William H. Strong and Ella K. Strong v. Commissioner of Internal Revenue, 6 Employee Benefits Cas. (BNA) 2583