156 F.3d 182
82 A.F.T.R.2d 98-5977, 98-2 USTC P 50,682
Door Controlv.C.I.R.
NO. 97-60404
United States Court of Appeals,Fifth Circuit.
August 7, 1998
Appeal From: D.Tex. ,No.9936-94
Affirmed.