Pasadena ENT Clinic v. CIR

                IN THE UNITED STATES COURT OF APPEALS

                        FOR THE FIFTH CIRCUIT


                         ____________________

                             No. 97-60007
                         ____________________


            PASADENA ENT CLINIC, P A
                      Petitioner - Appellant

                 v.

            COMMISSIONER OF INTERNAL REVENUE
                      Respondent - Appellee


_________________________________________________________________

     Appeal from the Decision of the United States Tax Court
                            (23236-94)
_________________________________________________________________
                         February 4, 1998
Before KING, EMILIO M. GARZA, and DeMOSS, Circuit Judges.

PER CURIAM:*

AFFIRMED.    See 5TH CIR. R. 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this opinion should not be published and is not precedent except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.