57 F.3d 1062
75 A.F.T.R.2d 95-2176, 95-2 USTC  P 50,355
Marcusv.CIR
NO. 94-4192
United States Court of Appeals,Second Circuit.
May 05, 1995
Appeal From:  U.S.T.C.17815-92

1
AFFIRMED.

