AFFILIATED FOODS, INC., A CORPORATION, Petitioner v.
Docket No. 25703-93.              Filed April 22, 1999.
William A. Hoy, for petitioner.
*This opinion is on remand of Affiliated Foods, Inc. v.
Commissioner, 154 F.3d 527 (5th Cir. 1998), affg. in part, revg.
in part and remanding T.C. Memo. 1996-505.