Forest R. Preston v. Comm. of Internal Revenue

PUBLISH IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT FILED U.S. COURT OF APPEALS ________________________ ELEVENTH CIRCUIT APR 20 2000 THOMAS K. KAHN No. 99-12993 CLERK Non-Argument Calendar ________________________ T. C. Docket No. 19597-97 FOREST R. PRESTON, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ________________________ Appeal from a Decision of the United States Tax Court _________________________ (April 20, 2000) Before TJOFLAT and BARKETT, Circuit Judges, and RONEY, Senior Circuit Judge. PER CURIAM: Taxpayer Forest R.…