57 F.3d 1063
75 A.F.T.R.2d 95-2247, 95-1 USTC  P 50,314
Handelmanv.CIR
NO. 94-4212
United States Court of Appeals,Second Circuit.
May 08, 1995

1
Appeal From:  U.S.T.C.,29527-87 102 T.C. 323


2
AFFIRMED.

