89 F.3d 856
78 A.F.T.R.2d 96-5176
Childsv.Comr. of I.R.S.
NO. 95-8762
United States Court of Appeals,Eleventh Circuit.
June 11, 1996
Appeal From: N.D.Ga., No. 15639-92,103 T.C. 634
AFFIRMED.