Court Opinion

ID: 18228
Source: CourtListenerOpinion
Date Created: 2010-04-25 07:12:13+00
Date Added: 2024-06-11T14:54:41.063106
License: Public Domain

UNITED STATES COURT OF APPEALS
                        For the Fifth Circuit

                     ___________________________

                             No. 98-60740
                     ___________________________

                 RAMON A. GARCIA; BERTHA E. GARCIA,

                                            Petitioners-Appellants,

                               VERSUS

                  COMMISSIONER OF INTERNAL REVENUE,

                                               Respondent-Appellee.

         ___________________________________________________

               Appeal from the United States Tax Court
                              (21532-95)
         ___________________________________________________

                            July 22, 1999

Before DAVIS, DUHÉ, and PARKER, Circuit Judges.

PER CURIAM:*

     The decision of the United States Tax Court is affirmed, for

the reasons stated in the tax court's Memorandum Findings of Fact

and Opinion, T.C. Memo. 1998-203 (June 3, 1998).

     AFFIRMED.

     *
      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this opinion should not be published and is not precedent except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.