52 F.3d 856w
75 A.F.T.R.2d 95-1837, 95-1 USTC  P 50,216
Stanley H. OLSEN, Petitioner-Appellant,andVictoria L. Olsen, Petitioner,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. 
No.  94-9014. 
United States Court of Appeals,Tenth Circuit. 
April 7, 1995. 
NOTE: THE COURT HAS WITHDRAWN THIS OPINION
