Hays v. United StatesU.S. Court of Appeals for the Fifth Circuit February 26, 1997Hays v. United States, 109 F.3d 768 (5th Cir. 1997) Copy Citation1997 U.S. App. LEXIS 8380; 1997 WL 115335Hays v. United StatesOpinion109 F.3d 76879 A.F.T.R.2d 97-1385, 97-1 USTC P 50,287Haysv.U.S.*NO. 96-20848United States Court of Appeals,Fifth Circuit.Feb 26, 1997Appeal From: S.D.Tex. , No. H-96-CV-5101AFFIRMED.*Fed.R.App.P. 34(a); 5th Cir.R. 34.2ReferenceStatusPublished