106 F.3d 386
Angela Matthews
v.
Commissioner of Internal Revenue; Richard L. Matthews v.
Commissioner of Internal Revenue
NO. 96-7146
United States Court of Appeals,
Third Circuit.
Dec 30, 1996
Appeal From: U.S.T.C. , Nos. 94-16603, 94-16604 ,
Fay, J.
AFFIRMED.