860 F2d 1075 Helba v. Commissioner of Internal Revenue
860 F.2d 1075
Helba (James, Jr.)
v.
Commissioner of Internal Revenue
NOS. 88-1061, 88-1062
United States Court of Appeals,
Third Circuit.
SEP 09, 1988
Appeal From: U.S.T.C.,
Nims, J.
87 T.C. 983
1
AFFIRMED.