Griffin v. CIR

United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS August 18, 2003 FOR THE FIFTH CIRCUIT Charles R. Fulbruge III _____________________ Clerk No. 02-61019 _____________________ TERRELL EQUIPMENT COMPANY INC.; VERNON W. GRIFFIN, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _____________________ No. 02-61043 _____________________ JANET M. GRIFFIN, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. --------------------- Appeal from the United States Tax Court ---------------------…