21 F.3d 1108
73 A.F.T.R.2d 94-2001
Trail
v.
CIR*
NO. 93-05378
United States Court of Appeals,
Fifth Circuit.
Apr 25, 1994
1
Appeal From: U.S.T.C.
2
AFFIRMED.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2