56 F.3d 1384 75 A.F.T.R.2d 95-2359, 95-2 USTC P 50,344 Cepedav.C.I.R. NO. 94-40562 United States Court of Appeals,Fifth Circuit. May 17, 1995 Appeal From: D.Tex., No. TC # 298-92 1 AFFIRMED.