52 F.3d 312 75 A.F.T.R.2d 95-1698, 95-2 USTC P 50,365,Pens. Plan Guide P 23912F Keoghv.CIR NO. 92-4133 United States Court of Appeals,Second Circuit. Mar 30, 1995 Appeal From: U.S.T.C. 6970-89 1 AFFIRMED.