September 30, 1993.
Lindsey M. Davis, Florence, AL, for plaintiffs-appellants.
Jack W. Selden, George C. Batcheler, Birmingham, AL, Gary Allen, Edward T. Perelmuter, Michael L. Paup, U.S. Dept. of Justice, Tax Div., Ann B. Durney, Jonathan A. Wasserman, U.S. Dept. of Justice, Washington, DC, for defendant-appellee.
Appeal from the United States District Court for the Northern District of Alabama (No. CV 92-HM-486-NW), E.B. Halton, Jr., Judge.
Before TJOFLAT, Chief Judge, EDMONDSON, and CARNES, Circuit Judges.
The judgment of the district court is affirmed for the reasons stated in the district court's memorandum opinion which is published at 806 F. Supp. 932 (N.D.Ala. 1992).