21 F.3d 1125
73 A.F.T.R.2d 94-1904
Smallv.Comr. of IRS*
NO. 93-4092
United States Court of Appeals,Eleventh Circuit.
Apr 20, 1994

1
Appeal From:  S.D.Fla.


2
AFFIRMED.



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


