
    Lawrence D. SMELLEY; June Morrison Smelley, Plaintiffs-Appellants, v. UNITED STATES of America (Internal Revenue Service), Defendant-Appellee.
    No. 92-7036.
    United States Court of Appeals, Eleventh Circuit.
    Sept. 30, 1993.
    Lindsey M. Davis, Florence, AL, for plaintiffs-appellants.
    Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perel-muter, Michael L. Paup, U.S. Dept, of Justice, Tax Div., Ann B. Durney, Jonathan A. Wasserman, U.S. Dept, of Justice, Washington, DC, for defendant-appellee.
    Before TJOFLAT, Chief Judge, EDMONDSON, and CARNES, Circuit Judges.
   PER CURIAM:

The judgment of the district court is affirmed for the reasons stated in the district court’s memorandum opinion which is published at 806 F.Supp 932 (N.D.Ala.1992).

AFFIRMED.  