70 F. 3d 1257 - Harold Winfield Smith v. Commissioner of Internal Revenue

70 F3d 1257 Harold Winfield Smith v. Commissioner of Internal Revenue

70 F.3d 1257

Harold Winfield Smith
v.
Commissioner of Internal Revenue

NO. 95-7142

United States Court of Appeals,
Third Circuit.

Oct 13, 1995

Appeal From: U.S.T.C., No. 94-18418,

Hamblen, J.

1

AFFIRMED.