178 F.3d 1279
83 A.F.T.R.2d 99-1827, 99-2 USTC  P 50,616
Humes Houston Hartv.U.S., U.S. Internal Revenue Service, Margaret M. Richardson,Commissioner of Internal Revenue
NO. 98-1583
United States Court of Appeals,Third Circuit.
March 25, 1999
Appeal From:  E.D.Pa. ,No.96cv05639

1
Affirmed.

