41 F.3d 667 74 A.F.T.R.2d 94-7407 Allied Mgt. Corp.v.Comr. of IRS NO. 93-2827United States Court of Appeals,Eleventh Circuit. Nov 22, 1994 Appeal From: M.D.Fla., No. 620-85-TCA-WS 1 AFFIRMED.