UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

____________________ No. 96-60772 ____________________

WAYNE CALDWELL ESCROW PARTNERSHIP; ET AL PETITIONERS BILL R. DENNY, TAX MATTERS PARTNER PETITIONER-APPELLANT versus COMMISSIONER OF INTERNAL REVENUE RESPONDENT-APPELLEE ___________________________________________ Appeal from the United States Tax Court (8043-93) ___________________________________________ September 8, 1997 Before REAVLEY, BARKSDALE, and STEWART, Circuit Judges: PER CURIAM:* AFFIRMED. See Local Rule 47.6.

* Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.