
    EXPRESS OIL CHANGE, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
    No. 96-7148.
    United States Court of Appeals, Eleventh Circuit.
    Dec. 18, 1998.
    Sarah K. Knutson, Kenneth L. Greene, Annette M. Wietecha, U.S. Dept, of Justice, Tax Div., Washington, DC, for Defendant-Appellant.
    C. Fred Daniels, Jimmy G. McLaughlin, Birmingham, AL, for Plaintiff-Appellee.
    Before COX, CARNES and HULL, Circuit Judges.
   PER CURIAM:

This case is affirmed for the reasons stated in the district court’s thorough and well-reasoned order dated September 30, 1996, and cited as 25 F.Supp.2d 1313 (N.D.Ala. 1996).

AFFIRMED.  