Citation Codes Equivalent Citations citation codes Docket Number No. 88-2133. See more information ... Smart Summary Please sign up to generate summary. COMMISSIONER OF INTERNAL REVENUE v. PRUSSIN ET UX. C.A. 3d Cir. Certiorari denied. JUSTICE WHITE, JUSTICE BLACKMUN, and JUSTICE KENNEDY would grant certiorari. Reported below: 863 F. 2d 263.