21 F.3d 1108 73 A.F.T.R.2d 94-2001 Trailv.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