178 F.3d 1279

83 A.F.T.R.2d 99-1827, 99-2 USTC P 50,616

Humes Houston Hart
v.
U.S., U.S. Internal Revenue Service, Margaret M. Richardson,
Commissioner of Internal Revenue

NO. 98-1583

United States Court of Appeals,
Third Circuit.

March 25, 1999

Appeal From: E.D.Pa. ,No.96cv05639