106 F.3d 386
Angela Matthewsv.Commissioner of Internal Revenue; Richard L. Matthews v.Commissioner of Internal Revenue
NO. 96-7146
United States Court of Appeals,Third Circuit.
Dec 30, 1996

Appeal From:  U.S.T.C. , Nos. 94-16603, 94-16604 ,
Fay, J.


1
AFFIRMED.

