56 F.3d 1384
75 A.F.T.R.2d 95-2359, 95-2 USTC  P 50,344
Cepedav.C.I.R.
NO. 94-40562
United States Court of Appeals,Fifth Circuit.
May 17, 1995
Appeal From:  D.Tex., No. TC # 298-92

1
AFFIRMED.

