39 F.3d 1171
74 A.F.T.R.2d 94-6361
Reagoso (Michael R., Carol L.)v.Commissioner of Internal Revenue Service
NO. 94-7001
United States Court of Appeals,Third Circuit.
Sept 07, 1994

Appeal From:  U.S.T.C.,
Parr, J.


1
AFFIRMED.

