111 F.3d 125
79 A.F.T.R.2d 97-1995, 97-1 USTC  P 50,356
In re John C. Berkery; John C. Berkeryv.Commissioner, Internal Revenue Service
NO. 96-1197
United States Court of Appeals,Third Circuit.
Mar 31, 1997

1
Appeal From:  E.D.Pa. ,No.94cv01412 ,

192 B.R. 835

2
Affirmed.

