UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
March 22, 1985
PATRICK TIMOTHY SULLIVAN, APPELLANT
INTERNAL REVENUE SERVICE
Civil Action No. 84-0205 - M.D. Pa. - Harrisburg, Honorable Sylvia H. Rambo, District Judge.
BEFORE: SEITZ, HIGGINBOTHAM, Circuit Judges, and WEBER, District Judge.*fn*
After consideration of the contention raised by appellant, it is
ADJUDGED AND ORDERED that the judgment of the district court be and is hereby affirmed.
Costs taxed against appellant.