111 F.3d 127
Walton A. Sutherlandv.Commissioner of Internal Revenue Service
NOS. 96-7219, 96-7220, 96-7364
United States Court of Appeals,Third Circuit.
Apr 02, 1997

Appeal From:  U.S.T.C. ,Nos.9205780, 9400592, 9321777 ,
Halpern, J.


1
Affirmed.

