846 F.2d 754
Gibbsv.Commr. of I.R.S.*
NO. 87-7522
United States Court of Appeals,Eleventh Circuit.
APR 27, 1988
Appeal From: N.D.Ala., 673 F.Supp. 1088
AFFIRMED.
Fed.R.App.P. 34(a); 11th Cir.R. 23