976 F2d 733 Illes v. Commissioner of Internal Revenue

976 F.2d 733w

Kerry W. ILLES, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 91-2412.

United States Court of Appeals, Sixth Circuit.

Sept. 21, 1992.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION

NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.