57 F.3d 1063
75 A.F.T.R.2d 95-2248, 95-1 USTC  P 50,301
Walshev.CIR
NO. 94-4090
United States Court of Appeals,Second Circuit.
May 08, 1995
Appeal From:  U.S.T.C.1922-92

1
AFFIRMED.

