61 F.3d 31
76 A.F.T.R.2d 95-5717, 95-2 USTC  P 50,417
Smithv.Comr. of IRS*
NO. 94-8752
United States Court of Appeals,Eleventh Circuit.
June 30, 1995

1
Appeal From:  N.D.Ga., No. 10004-91-


2
AFFIRMED.



*
 Fed.R.App.P. 34(a);  11th Cir.R. 34-3


