111 F.3d 127

Walton A. Sutherland
v.
Commissioner of Internal Revenue Service

NOS. 96-7219, 96-7220, 96-7364

United States Court of Appeals,
Third Circuit.

Apr 02, 1997

Appeal From: U.S.T.C. ,Nos.9205780, 9400592, 9321777 ,

Halpern, J.

1

Affirmed.