¶1J. Ransdell Keene, Evans, Feist, Keene & Mills, Taylor W. O’Hearn, Shreveport, La., for defendant-appellant.
¶2*1087Mary Frances Clark, Atty., Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Atty., Appellate Section, Tax. Div., U.S. Dept, of Justice, Washington, D.C., Joseph S. Cage, Jr., U.S. Atty., John R. Halliburton, Asst. U.S. Atty., Shreveport, La., Alice J. Davis, Washington, D.C., for plaintiff-appellee.
¶3Before THORNBERRY, GEE, and JONES, Circuit Judges.
¶5We affirm on the basis of the district court opinion in United States v. Smith, 657 F.Supp. 646 (W.D.La.1986).