94_500.zd       38759  06-14-95  Commissioner of Internal Revenue v.
                               | Schleier -- Dissenting Opinion
94_500.zo       59325  06-14-95  Commissioner of Internal Revenue v.
                               | Schleier -- Opinion
94_500.zs       27313  06-14-95  Commissioner of Internal Revenue v.
                               | Schleier -- Syllabus