Cherner v. Cir33 F.3d 1378 5th Cir.1994Check Treatment33 F.3d 1378 74 A.F.T.R.2d 94-6165 Chernerv.CIR* NO. 93-05406 United States Court of Appeals,Fifth Circuit. Aug 10, 1994 1 Appeal From: D.Tex. 2 AFFIRMED. * Fed.R.App.P. 34(a); 5th Cir.R. 34.2