149 F.3d 1163

81 A.F.T.R.2d 98-1522, 98-1 USTC P 50,384

Arnella M. Barris
v.
U.S.

NO. 97-3282

United States Court of Appeals,
Third Circuit.

March 30, 1998

Appeal From: W.D.Pa. ,No.93cv00508