135 F.3d 764
83 A.F.T.R.2d 99-1336, 98-1 USTC  P 50,163
Humes Houston Hartv.Commissioner of Internal Revenue
NO. 97-7213
United States Court of Appeals,Third Circuit.
Dec 15, 1997

1
Appeal From:  U.S.T.C. ,9420452No.


2
Affirmed.

