Hennessey v. CIR

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED October 22, 2008 No. 07-60647 Charles R. Fulbruge III Clerk GERARD HENNESSEY AND AUDREY KATHLEEN HENNESSEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Appeal from a Decision of the United States Tax Court No. 1:03-CV-950-LY Before JONES, Chief Judge, GARWOOD and SMITH, Circuit Judges. PER CURIAM:* Gerard and Audrey Hennessey appeal the Tax Court’s denial of their mo- tion for costs. We affirm. * Pursuant to 5TH CIR. R. 47.5, the court has determined that this…