35 F.3d 560 74 A.F.T.R.2d 94-6248 Millerv.CIR* NO. 93-05425 United States Court of Appeals,Fifth Circuit. Aug 26, 1994 1 Appeal From: U.S.T.C. 2 AFFIRMED. * Fed.R.App.P. 34(a); 5th Cir.R. 34.2