149 F.3d 1163
81 A.F.T.R.2d 98-1522, 98-1 USTC  P 50,384
Arnella M. Barrisv.U.S.
NO. 97-3282
United States Court of Appeals,Third Circuit.
March 30, 1998
Appeal From:  W.D.Pa. ,No.93cv00508

1
Affirmed.

