107 F.3d 6
79 A.F.T.R.2d 97-777, 97-1 USTC P 70,070
Bodine Oil Inc.
v.
U.S., Commissioner of Internal Revenue Service
NO. 96-5309
United States Court of Appeals,
Third Circuit.
Jan 10, 1997
Appeal From: D.N.J. , No. 95-02955
929 F.Supp. 761
Affirmed.