111 F.3d 125
79 A.F.T.R.2d 97-1995, 97-1 USTC P 50,356
In re John C. Berkery; John C. Berkery
v.
Commissioner, Internal Revenue Service
NO. 96-1197
United States Court of Appeals,
Third Circuit.
Mar 31, 1997
1
Appeal From: E.D.Pa. ,No.94cv01412 ,
2
Affirmed.