Agro Science Co., and Bavaro Investment Co., Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.r & D Partners-82, and Donald D. Spear, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee.alpha Medical Research Associates, and Marc Geller,petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee

United States Court of Appeals, Fifth Circuit. - 927 F.2d 213w

March 25, 1991.Rehearing Denied April 22, 1991

1

NOTE: THE COURT HAS WITHDRAWN THIS OPINION