79 F.3d 1138
96-1 USTC  P 50,170
Victoria Lyszkowski, Denis M. Lyszkowskiv.Commissioner of Internal Revenue Service; Denis M.Lyszkowski, Victoria Lyszkowski v. Commissioner ofInternal Revenue Service
NO. 95-7482
United States Court of Appeals,Third Circuit.
Feb 13, 1996

Appeal From:  U.S.T.C., Nos. 2102-93, 16336-93,
Parker, J.


1
AFFIRMED.

