157 F.3d 906
82 A.F.T.R.2d 98-6233, 98-2 USTC  P 50,718
Steelev.Commissioner of IRS*
NO. 97-3196
United States Court of Appeals,Eleventh Circuit.
August 27, 1998

1
Appeal From:  M.D.Fla. , No.14897-96-


2
Affirmed.



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


