65 F.3d 162
76 A.F.T.R.2d 95-5811, 95-2 USTC  P 50,432
Ronald J. Kims, Lillian T. Kimsv.Commissioner of Internal Revenue Service
NO. 94-7690
United States Court of Appeals,Third Circuit.
July 06, 1995

Appeal From:  U.S.T.C., No. 87-06586,
Nims, J.


1
AFFIRMED.

