132 F.3d 1457
81 A.F.T.R.2d 98-383, 98-1 USTC  P 50,138
Kaiserv.CIR
NO. 97-60066
United States Court of Appeals,Fifth Circuit.
Dec 05, 1997
Appeal From:  D.Tex. ,No.2228394

1
Affirmed.

