47 F.3d 1158
75 A.F.T.R.2d 95-1134, 95-1 USTC  P 50,117
Bermanv.C.I.R.
NO. 94-4119
United States Court of Appeals,Second Circuit.
Jan 24, 1995
Appeal From:  C.I.R.5241-90

1
AFFIRMED.

