133 F.3d 909
80 A.F.T.R.2d 97-8284, 98-1 USTC  P 50,102
William J. Diller, Jr., Carole Dillerv.Commissioner of Internal Revenue
NO. 97-7171
United States Court of Appeals,Third Circuit.
Nov 24, 1997
Appeal From:  U.S.T.C. ,No.9624076

1
Affirmed.

