74 F.3d 1227
76 A.F.T.R.2d 95-8094, 96-1 USTC  P 50,079
Abe Serotv.Commissioner of Internal Revenue Service
NOS. 95-7197, 95-7198
United States Court of Appeals,Third Circuit.
Dec 05, 1995

1
Appeal From:  C.I.R., Nos. 90-13904, 92-25391


2
AFFIRMED.

