75 F.3d 1006w

77 A.F.T.R.2d 96-861, 96-1 USTC P 50,076

VALERO ENERGY CORPORATION and Subsidiaries, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 95-60102.

United States Court of Appeals,
Fifth Circuit.

Feb. 6, 1996.

NOTE: THE COURT HAS WITHDRAWN THIS OPINION