889 F.2d 275 Quartermanv.Comr. of IRS*** NO. 89-8321 United States Court of Appeals,Eleventh Circuit. OCT 11, 1989 1 Appeal From: U.S.T.C. 2 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3 ** Local Rule 36 case