117 F.3d 1417

79 A.F.T.R.2d 97-3169, 97-2 USTC P 50,493

Sirrine Bldg. No. 1
v.
CIR

NO. 96-60377

United States Court of Appeals,
Fifth Circuit.

June 03, 1997

Appeal From: D.Tex. ,No.721193