No. 83-5706. January 28, 1985. Rehearing Denied March 7, 1985. Andrew H. Moriber, Kenneth M. Bloom, Miami, Fla., for petitioner-appellant. William H. Connett, Acting Chief Counsel, Robert B. Miscavich, Senior Tech. Reviewer, Tax Litigation Div., I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, David English Carmack, Joan I. Oppenheimer, Appellate Sect., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee. Appeal from the Decision of the United States