75 F.3d 1006w
77 A.F.T.R.2d 96-861, 96-1 USTC  P 50,076
VALERO ENERGY CORPORATION and Subsidiaries, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 95-60102.
United States Court of Appeals,Fifth Circuit.
Feb. 6, 1996.
NOTE: THE COURT HAS WITHDRAWN THIS OPINION
