119 F.3d 1
79 A.F.T.R.2d 97-3180, 97-2 USTC P 50,509
Muellerv.U.S.
NO. 96-20419
United States Court of Appeals,Fifth Circuit.
June 10, 1997
Appeal From: S.D.Tex. ,No.H95CV3641
Reversed.