20 F.3d 469
73 A.F.T.R.2d 94-1722
Martinv.CIR*
NO. 93-05349
United States Court of Appeals,Fifth Circuit.
Mar 30, 1994

1
Appeal From:  U.S.T.C.


2
AFFIRMED.



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


