51 F.3d 1050 Whitev.IRS* NO. 93-7078 United States Court of Appeals,Eleventh Circuit. Mar 22, 1995 1 Appeal From: N.D.Ala., No. 92-01536-CV-H-E 2 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3