Try this:

DECLARE @myTable AS TABLE (

cust_id int PRIMARY KEY CLUSTERED,

net_id int,

notes_CDATA varchar(20)

)

INSERT INTO @myTable VALUES(1, 1, 'description')

DECLARE @XF AS XML

SELECT @XF = (

SELECT *

FROM (SELECT 1 AS Tag

, NULL AS Parent

, NULL AS 'DOC!1!'

, NULL AS 'NET_INFO!2!net_ID'

, NULL AS 'NOTES!3!CDATA'

UNION ALL

SELECT

2 AS Tag

, 1 AS Parent

, NULL

, net_ID

, NULL

FROM @myTable

WHERE cust_id = 1

UNION ALL

SELECT

3 AS Tag

, 2 as Parent

, NULL

, NULL

, notes_CDATA

FROM @myTable

WHERE cust_id = 1

) X

FOR XML EXPLICIT

)

SELECT @XF AS XML_VALUE

INTO #tempXML