UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 96-60772
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WAYNE CALDWELL ESCROW PARTNERSHIP; ET AL PETITIONERS
BILL R. DENNY, TAX MATTERS PARTNER PETITIONER-APPELLANT
versus
COMMISSIONER OF INTERNAL REVENUE RESPONDENT-APPELLEE
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Appeal from the United States Tax Court
(8043-93)
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September 8, 1997
Before REAVLEY, BARKSDALE, and STEWART, Circuit Judges:
PER CURIAM:*
AFFIRMED. See Local Rule 47.6.
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.