84 F.3d 433
77 A.F.T.R.2d 96-2085, 96-1 USTC  P 50,279
McKayv.C.I.R.*
NO. 94-41189
United States Court of Appeals,Fifth Circuit.
Apr 10, 1996

Appeal From:  D.Tex., 102 T.C. 465, No. 3289-92
VACATED.



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


