Martens v. CIR

UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _______________________ No. 00-60418 Civil Docket #4652-98 _______________________ DAN E. MARTENS; SUSAN J. MARTENS, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _________________________________________________________________ Appeal from the United States District Court for the Northern District of Texas _________________________________________________________________ February 21, 2001 Before REYNALDO G. GARZA, DAVIS, and JONES, Circuit Judges. PER CURIAM *: The court has carefully considered this…