
    In re Jerry Irwin HOCHMAN, Debtor. UNITED STATES of America, Plaintiff-Appellee, v. Jerry Irwin HOCHMAN, Defendant-Appellant.
    No. 87-8744
    Non-Argument Calendar.
    United States Court of Appeals, Eleventh Circuit.
    Sept. 6, 1988.
    Jonathan I. Sbar, Atlanta, Ga., for cross-appellant.
    Myles E. Eastwood, Asst. U.S. Atty., Atlanta, Ga., for cross-appellee.
    Before TJOFLAT, HILL and FAY, Circuit Judges.
   PER CURIAM:

The judgment appealed is AFFIRMED for the reasons stated by the district court in its Order of July 23, 1987, reported at 89 B.R. 250.  