114 F.3d 1172
Theodore F. Jablonskiv.Internal Revenue Service, Gary J. Gaertner
NO. 96-3682
United States Court of Appeals,Third Circuit.
Apr 29, 1997

Appeal From:  W.D.Pa. ,No.96-cv-00957 ,
Ambrose, J.,

204 B.R. 456

1
Affirmed.

