McKay v. C.I.R.84 F.3d 433 | 5th Cir. | 199684 F.3d 433 77 A.F.T.R.2d 96-2085, 96-1 USTC P 50,279 McKayv.C.I.R.* NO. 94-41189 United States Court of Appeals,Fifth Circuit. Apr 10, 1996 Appeal From: D.Tex., 102 T.C. 465, No. 3289-92 VACATED. * Fed.R.App.P. 34(a); 5th Cir.R. 34.2