U.S. Court of Appeals for the Fifth Circuit, 1999

Garcia v. CIR

U.S. Court of Appeals for the Fifth Circuit · Decided July 22, 1999

Opinion

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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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

Case-law data current through September 30, 2026. Source: CourtListener bulk data.