52 F.3d 311
75 A.F.T.R.2d 95-1668, 95-1 USTC  P 50,233
Arc Electricalv.CIR
NO. 94-4115
United States Court of Appeals,Second Circuit.
Mar 28, 1995
Appeal From:  U.S.T.C. 11567-92

1
AFFIRMED.

