ORDER:

On January 17, 1992, we affirmed the tax court’s grant of summary judgment in favor of Keystone Consolidated Industries, Inc., see Keystone Consolidated Industries, Inc. v. Commissioner, 951 F.2d 76 (5th Cir. 1992). On May 24, 1993, the Supreme Court reversed in an opinion at — U.S. -, 113 S.Ct. 2006, 124 L.Ed.2d 71 (1993), and re *288 manded to us for further disposition. In accordance therewith, we now remand the case to the Tax Court for its further proceedings, not inconsistent with the Supreme Court’s decision.

SO ORDERED.