113 F.3d 1251 Greenv.Comr. of I.R.S.* NO. 96-4948 United States Court of Appeals,Eleventh Circuit. Apr 22, 1997 Appeal From: S.D.Fla. ,No.1871294 1 Affirmed. * Fed.R.App.P.34(a); 11th Cir.R. 34-4