IP Addresses

This maybe Yahoo's mail server IP address where the last digits are assigned to mail users. I do not use Yahoo mail so I did not confirm.

It is also possible that they have this similar IP address if they are part of the same network of computerseven if by long distance. Do they work for the same company and one was connecting from a remote location?

Yahoo rents a scope of addresses. I guess they've decided to run their mail servers from the 32.102.238.## scope. They could do it geographically I guess if they want but how they organize things is at their discretion.

Well, to answer part of your question - No, IP addresses are not usually associated geographically. The company I an contracted to owns a full class 'B' address space and our addresses are scattered throughout the US. But in this case, both of theIP's you gave are associated with dial-up accounts in Florida on IBM global net.
To determine this, do a traceroute to the address with address resolution turned on and look at the results.
32.102.238.48 resolves to:
slip-32-102-238-48.fl.us.prserv.net
NeoTrace shows that as belonging to IBM Global Net who sold thier ISP functions to AT&T a couple years ago. Current registration information for prserv.net is:AT&T Global Network Services (PRSERV-DOM)
231 N. Martingale Road
Schaumburg, IL 60173
US
I don't know how you go the addresses but if you're wanting to get a reference from IP to geographic location try NeoTrace. It's not 100% accurate, but it's getting better.