117 F.3d 1432
80 A.F.T.R.2d 97-5166, 97-2 USTC  P 50,669
Jerkinsv.IRS*
NO. 96-6901
United States Court of Appeals,Eleventh Circuit.
June 19, 1997
Appeal From:  S.D.Ala. ,No.9600260CVCBS

1
Affirmed.



*
 Fed.R.App.P. 34(a); 11th Cir.R. 34-3


