79 F.3d 1138
96-1 USTC P 50,170
Victoria Lyszkowski, Denis M. Lyszkowski
v.
Commissioner of Internal Revenue Service; Denis M.
Lyszkowski, Victoria Lyszkowski v. Commissioner of
Internal Revenue Service
NO. 95-7482
United States Court of Appeals,
Third Circuit.
Feb 13, 1996
Appeal From: U.S.T.C., Nos. 2102-93, 16336-93,
Parker, J.
AFFIRMED.