790 F.2d 87 */**Westheimerv.Comr. of I.R.S. 85-5224 United States Court of Appeals,Eleventh Circuit. 4/24/86 1 S.D.Fla. AFFIRMED * Fed.R.App.P. 34(a); 11th Cir.R. 23 ** Local Rule: 25 case