52 F.3d 310
75 A.F.T.R.2d 95-1492, 95-1 USTC  P 50,196
Modernage Developersv.CIR
NO. 94-4098
United States Court of Appeals,Second Circuit.
Mar 08, 1995
Appeal From:  U.S.T.C. 26308-91

1
AFFIRMED.

