133 F.3d 909

80 A.F.T.R.2d 97-8284, 98-1 USTC P 50,102

William J. Diller, Jr., Carole Diller
v.
Commissioner of Internal Revenue

NO. 97-7171

United States Court of Appeals,
Third Circuit.

Nov 24, 1997

Appeal From: U.S.T.C. ,No.9624076