116 F.3d 492

Smith
v.
Comr. of I.R.S.**

NOS. 96-2786, 96-2787

United States Court of Appeals,
Eleventh Circuit.

May 20, 1997

1

Appeal From: M.D.Fla. ,Nos.3018989, 1789792

2

Affirmed.

**

Local Rule 36 case