828 F.2d 773 Ehlersv.Comr. of IRS (2 Cases)* NOS. 86-5755, 86-6015 United States Court of Appeals,Eleventh Circuit. AUG 17, 1987 Appeal From: S.D.Fla. VACATED. * Fed.R.App.P. 34(a); 11th Cir.R. 23