56 F.3d 1390 76 A.F.T.R.2d 95-5139, 95-2 USTC P 50,351 Robartsv.Commissioner of I.R.S. NO. 94-3112 United States Court of Appeals,Eleventh Circuit. May 24, 1995 Appeal From: M.D.Fla., No. 27290-91 1 AFFIRMED.