61 F.3d 30 Hudsonv.Comr. of IRS*** NOS. 93-9511, 93-9512 United States Court of Appeals,Eleventh Circuit. June 26, 1995 1 Appeal From: N.D.Ga., Nos. 24345-92, 24688-92 2 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3 ** Local Rule 36 case