Case ID: f-appx_209/html/0383-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM: \n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Michelle Leigh SELGAS, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
    No. 05-61185.
    United States Court of Appeals, Fifth Circuit.
    Dec. 11, 2006.
    Clay S. Conrad, Lamson & Looney, Houston, TX, for Petitioner-Appellant.
    Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, Karen D. Utiger, U.S. Department of Justice Tax Division, Appellate Section, Eileen J. O’Connor, Assistant Attorney General, U.S. Department of Justice, Washington, DC, for Respondent-Appellee.
    Before JOLLY, HIGGINBOTHAM, and DENNIS, Circuit Judges.
   PER CURIAM:

AFFIRMED. See 5th Cm. R. 47.6. 
      
       Pursuant to 5th Cir. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.