937 F.2d 606
91-2 USTC  P 50,362
USAA Life Ins.v.C.I.R.USAA Life Ins. v. C.
NO. 90-4478
United States Court of Appeals,Fifth Circuit.
JUL 12, 1991

1
Appeal From:  .S.T.C.


2
U.S.T.C.

