52 F.3d 311 75 A.F.T.R.2d 95-1658, 95-1 USTC P 50,247,Pens. Plan Guide P 23908M Jonesv.CIR NO. 94-4128 United States Court of Appeals,Second Circuit. Mar 28, 1995 Appeal From: U.S.T.C. 26214-91 1 AFFIRMED.