92 F.3d 1170
In re Emerson Radio Corp., Majexco Imports, Inc., H.H.
Scott, Inc., Emerson Computer Corp., Emerson
Technologies & Development Corp.,
Emerson Technologies, L.P.;
Emerson Radio Corp.
v.
California Franchise Tax Board
NO. 95-5507
United States Court of Appeals,
Third Circuit.
July 05, 1996
Appeal From: D.N.J., No. 95-00622,
Debevoise, J.
AFFIRMED.