963 F. 2d 385 - Provitola v. Comr. of I.r.s.

Appeal From: M.D.Fla.

AFFIRMED.

Federal Reporter. The Eleventh Circuit provides by rule that

unpublished opinions are not considered binding precedent.

They may be cited as persuasive authority, provided that a

copy of the unpublished opinion is attached to or

incorporated within the brief, petition or motion. Eleventh