21 F.3d 1125 73 A.F.T.R.2d 94-1904 Smallv.Comr. of IRS* NO. 93-4092 United States Court of Appeals,Eleventh Circuit. Apr 20, 1994 1 Appeal From: S.D.Fla. 2 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3 Tagged: 21 F.3d 1125