159 F.3d 1351
82 A.F.T.R.2d 98-5771, 98-2 USTC  P 50,665
David L. Gongawarev.Internal Revenue Service, Gary J. Gaertner
NO. 97-3568
United States Court of Appeals,Third Circuit.
July 27, 1998

1
Appeal From:  W.D.Pa. ,No.97cv01100 ,

220 B.R. 246

2
Affirmed.

