116 F.3d 492
Smithv.Comr. of I.R.S.**
NOS. 96-2786, 96-2787
United States Court of Appeals,Eleventh Circuit.
May 20, 1997

1
Appeal From:  M.D.Fla. ,Nos.3018989, 1789792


2
Affirmed.



**
 Local Rule 36 case


