48 F.3d 535 75 A.F.T.R.2d 95-1383, 95-1 USTC P 50,142 Warnerv.Comr. of IRS NO. 93-5286 United States Court of Appeals,Eleventh Circuit. Feb 16, 1995 1 Appeal From: S.D.Fla., No. 5638-90- 2 AFFIRMED.