Garner (David E.) v. C.I.R822 F.2d 1094 8th Cir.1987Check Treatment822 F.2d 1094 Garner (David E.)v.C.I.R. NO. 86-2204 United States Court of Appeals,Eighth Circuit. JUN 05, 1987 1 Appeal From: U.S.T.C. 2 DISMISSED.