105 F.3d 651
79 A.F.T.R.2d 97-2674, 97-1 USTC  P 50,231
Gutierrezv.CIR
NO. 96-60157
United States Court of Appeals,Fifth Circuit.
Dec 09, 1996
Appeal From:  D.Tex. , No. 648-93

1
REVERSED.

