116 F.3d 1492
79 A.F.T.R.2d 97-3123, 97-2 USTC  P 50,508
Melbyv.Comr. of IRS*
NO. 96-4651
United States Court of Appeals,Eleventh Circuit.
May 28, 1997
Appeal From:  M.D.Fla. ,No.630195

1
Affirmed.



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


