52 F.3d 310 75 A.F.T.R.2d 95-1492, 95-1 USTC P 50,196 Modernage Developersv.CIR NO. 94-4098 United States Court of Appeals,Second Circuit. Mar 08, 1995 Appeal From: U.S.T.C. 26308-91 1 AFFIRMED.