162 F.3d 1151
82 A.F.T.R.2d 98-5263, 98-2 USTC  P 50,559,22 Employee Benefits Cas. 2940
William T. Hough, Norma P. Houghv.Commissioner of Internal Revenue
NO. 97-7580
United States Court of Appeals,Third Circuit.
June 30, 1998

1
Appeal From:  U.S.T.C.


2
Affirmed.

