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    Robert C. Wenzel, James F. Moulthrop and Donald Wilson v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator, John Delguidice, Wayne W. Woodhead, and Anthony J. Dunadee v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, 1983 U.S. App. LEXIS 27469