54 F.3d 767
75 A.F.T.R.2d 95-1732, 95-1 USTC  P 50,252
C.T.I. Incorporatedv.Commissioner of Internal Revenue Service
NO. 94-7572
United States Court of Appeals,Third Circuit.
Apr 04, 1995

Appeal From:  U.S.T.C., No. 91-21493,
Gerber, J.


1
AFFIRMED.

