46 F.3d 70

75 A.F.T.R.2d 95-812, 95-1 USTC P 50,100

Estate of Sawczak
v.
Comr. of IRS

NO. 93-5162

United States Court of Appeals,
Eleventh Circuit.

Jan 17, 1995

Appeal From: S.D.Fla., No. 14580-89