98 F.3d 1338
78 A.F.T.R.2d 96-6594, 96-2 USTC  P 50,561
Bakerv.C.I.R.*
NO. 96-60069
United States Court of Appeals,Fifth Circuit.
Sept 09, 1996

1
Appeal From:  N.D.Tex., No. 5931-95, 5932-95


2
AFFIRMED.



*
 Fed.R.App.P. 34(a);  5th Cir.R. 34.2


