Court Opinion

ID: 13078
Source: CourtListenerOpinion
Date Created: 2010-04-25 06:23:41+00
Date Added: 2024-06-11T12:17:56.743334
License: Public Domain

UNITED STATES COURT OF APPEALS
                       FOR THE FIFTH CIRCUIT

                       ____________________

                           No. 96-60772
                       ____________________

WAYNE CALDWELL ESCROW PARTNERSHIP; ET AL                 PETITIONERS

BILL R. DENNY, TAX MATTERS PARTNER            PETITIONER-APPELLANT

versus

COMMISSIONER OF INTERNAL REVENUE              RESPONDENT-APPELLEE

           ___________________________________________

             Appeal from the United States Tax Court
                            (8043-93)
           ___________________________________________
                        September 8, 1997
Before REAVLEY, BARKSDALE, and STEWART, Circuit Judges:

PER CURIAM:*

     AFFIRMED.   See Local Rule 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this opinion should not be published and is not precedent except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.