61 F.3d 31
76 A.F.T.R.2d 95-5717, 95-2 USTC P 50,417
Smith
v.
Comr. of IRS*
NO. 94-8752
United States Court of Appeals,
Eleventh Circuit.
June 30, 1995
1
Appeal From: N.D.Ga., No. 10004-91-
2
AFFIRMED.
*
Fed.R.App.P. 34(a); 11th Cir.R. 34-3