91_1229.zd      45726  03-24-93  United States by and through Internal
                               | Revenue Service v. Mcdermott -- Dissenting
                               | Opinion
91_1229.zo      51486  03-24-93  United States by and through Internal
                               | Revenue Service v. Mcdermott -- Opinion
91_1229.zs      30054  03-24-93  United States by and through Internal
                               | Revenue Service v. Mcdermott -- Syllabus