177 F.3d 981
83 A.F.T.R.2d 99-1846, 99-1 USTC  P 50,458,Pens. Plan Guide (CCH) P 23952X
Romanv.Comr. of IRS*
NO. 98-2780
United States Court of Appeals,Eleventh Circuit.
March 26, 1999
Appeal From:  M.D.Fla. , No.10958-97

1
Affirmed.



*
 Fed.R.App.P. 34(a); 11th Cir.R. 34-3


