138 F.3d 953
81 A.F.T.R.2d 98-1085, 98-1 USTC  P 50,266
Sherwoodv.CIR*
NO. 97-60476
United States Court of Appeals,Fifth Circuit.
February 26, 1998
Appeal From:  D.Tex. ,No.1679595

1
Affirmed.



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


