46 F.3d 1115
75 A.F.T.R.2d 95-395
Bivolcic (Robert J.)v.U.S., Commissioner of Internal Revenue Service
NO. 94-5469
United States Court of Appeals,Third Circuit.
Dec 16, 1994

Appeal From:  D.N.J., No. 93-cv-04238,
Parell, J.


1
AFFIRMED.

