UNITED STATES COURT OF APPEALS For the Fifth Circuit

No. 96-60548

LESLIE R FOSTER; MATTIE J FOSTER Petitioners-Appellants VERSUS

COMMISSIONER OF INTERNAL REVENUE

Respondent-Appellee * * * * * * * * * * * * * * * CHARLES W PAYNE; CAROLE B PAYNE Petitioners-Appellants VERSUS COMMISSIONER OF INTERNAL REVENUE Respondent-Appellee

Appeal from the United States District Court For the Northern District of Texas (19932-94) March 10, 1998

Before JOLLY, DUHÉ, and PARKER, Circuit Judges.

PER CURIAM:1

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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.

AFFIRMED. See Commissioner v. Schleier, 515 U.S. 323, 336 (1995).