168 F.3d 478
82 A.F.T.R.2d 98-6909, 98-2 USTC  P 50,814
Linden Gates, Lois Gatesv.U.S.
NO. 98-7280
United States Court of Appeals,Third Circuit.
October 09, 1998

1
Appeal From:  M.D.Pa.


2
Affirmed.

