Wagner (John T., Delores K.) v. Commissioner of Internal Revenue Service, Martino (Anthony A., Karen M.) v. Commissioner of I.R.S., Fitzgerald (Russell E., Frances L.) v. Commissioner of I.R.S., Rhode (Daniel, Sally) v. Commissioner of I.R.S., Ginsburg (Bruce M., Lisa R.) v. Commissioner of I.R.S., Blatt (Mark A., Rita J.) v. Commissioner of I.R.S., Elgart (Ellis L., Sivia v. v. Commissioner of I.R.S., Wagner (John T., Delores K.), Martino (Anthony A., Karen M.), FitzgeraldFiledJul 14, 1994Cited1× Richard C., by Kathy B., Lunz (Mark, John C., Iii, Wayne), by Lunz (Eileen), Pennsylvania Protection and Advocacy, Inc., on Behalf of Members of Class, Association for Retarded Citizens/pennsylvania, on Behalf of Members of Class, Association for Retarded Citizens/allegheny, on Behalf of Members of Class, Harris (Larry), by Harris (James), Caruso (Michael, by Lamonica (Louise), Garris (David), by Scotti (Theresa L.), Allegheny County, Western Center Board OfFiledJul 13, 1994