No. 698, Docket 92-6096. Argued December 21, 1992. Decided June 29, 1993. Shelley Cashion, Houston, TX (Chamberlain, Hrdlicka, White, Williams Martin, of counsel), for plaintiff-appellant. Sally J. Schornstheimer, Atty., Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, DC, Albert S. Dabrowski, U.S. Atty. D. Connecticut, New Haven, Conn., of counsel), for defendant-appellee. Appeal