723 F.2d 918 Rosenthalv.Commissioner of Internal Revenue Service*** NO. 82-6140 United States Court of Appeals,Eleventh Circuit. DEC 14, 1983 1 Appeal From: D.Fla. 2 AFFIRMED. ** Local Rule: 25 case * Fed.R.App.P. 34(a); 11th Cir.R. 23