47 F.3d 427
75 A.F.T.R.2d 95-1231, 95-1 USTC  P 50,161
Gaughanv.CIR*
NO. 93-05522
United States Court of Appeals,Fifth Circuit.
Feb 03, 1995
Appeal From:  D.Tex., No. TC # 150-91

1
REVERSED.



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


