21 F.3d 1108


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