Court Opinion

ID: 47806
Source: CourtListenerOpinion
Date Created: 2010-04-25 23:30:05+00
Date Added: 2024-06-11T09:40:19.969712
License: Public Domain

United States Court of Appeals
                                                                  Fifth Circuit
                 IN THE UNITED STATES COURT OF APPEALS        FILED
                         FOR THE FIFTH CIRCUIT           December 11, 2006
                         _____________________
                                                     Charles R. Fulbruge III
                              No. 05-61185                   Clerk
                         _____________________

MICHELLE LEIGH SELGAS,

                                             Petitioner - Appellant,

                                 versus

COMMISSIONER OF INTERNAL REVENUE,

                                           Respondent - Appellee.
_________________________________________________________________

             Appeal from the United States Tax Court
                           No. 18495-04
_________________________________________________________________

Before JOLLY, HIGGINBOTHAM, and DENNIS, Circuit Judges.

PER CURIAM:*

     AFFIRMED.     See 5TH CIR. 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this opinion should not be published and is not precedent except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.