IN RE THOMAS A. GRAHAM; ELIZABETH M. GRAHAM, DEBTORS. THOMAS A. GRAHAM; ELIZABETH M. GRAHAM v. INTERNAL REVENUE SERVICE; JAMES J. O’CONNELL, TRUSTEE, UNITED STATES OF AMERICA, ON BEHALF OF ITS AGENCY, INTERNAL REVENUE SERVICE, APPELLANT. No. 91-1980.United States Court of Appeals, Third Circuit.Argued May 19, 1992. Decided August 24, 1992. Page 1090 [EDITORS’ NOTE: […]