35 F.3d 560
74 A.F.T.R.2d 94-6248
Millerv.CIR*
NO. 93-05425
United States Court of Appeals,Fifth Circuit.
Aug 26, 1994
Appeal From: U.S.T.C.
AFFIRMED.
Fed.R.App.P. 34(a); 5th Cir.R. 34.2