59 F.3d 1241 76 A.F.T.R.2d 95-5439, 95-2 USTC P 50,375 Mach-Tech, Ltd.v.C.I.R. NO. 94-40798 United States Court of Appeals, Fifth Circuit. June 16, 1995 Appeal From: D.Tex., No. TC# 6529-92 1 AFFIRMED.