                 IN THE UNITED STATES COURT OF APPEALS
                         FOR THE FIFTH CIRCUIT

                         ____________________

                             No. 99-10070
                         ____________________

          In The Matter Of: ALLIANCE HEALTH OF
          FORT WORTH INC,

                                           Debtor,

          INTERNAL REVENUE SERVICE,

                                           Appellee,

          v.

          CHERRY STREET PARTNERS, LP,

                                           Appellant.

_________________________________________________________________

           Appeal from the United States District Court
                for the Northern District of Texas
                          (4:98-CV-691-A)
_________________________________________________________________

                           November 3, 1999

Before KING, Chief Judge, and REYNALDO G. GARZA and EMILIO M.
GARZA, Circuit Judges.

PER CURIAM:*

     AFFIRMED.    See 5TH CIR. R. 47.6.




     *
      Pursuant to 5TH CIR. R. 47.5, the court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
