129 F.3d 1254
80 A.F.T.R.2d 97-6823
David William Fullerv.Internal Revenue Service
NO. 97-3301
United States Court of Appeals,Third Circuit.
Sept 15, 1997
Appeal From:  W.D.Pa. ,No.96cv00888

1
Affirmed.


2
hating the disposition of each case, transmitted by the Court.  Third Circuit Rules, App. 1, Internal Operating Procedures, Ch. 5, sec. 5.1, 28 U.S.C.A.)

