David Melasky v. CIR

Case: 19-60084 Document: 00515296360 Page: 1 Date Filed: 02/03/2020 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED No. 19-60084 February 3, 2020 Lyle W. Cayce DAVID H. MELASKY; AUDREY MELASKY, Clerk Petitioners - Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee Appeal from a Decision of the United States Tax Court Tax Court No. 12777-12L Before OWEN, Chief Judge, and BARKSDALE and DUNCAN, Circuit Judges. PER CURIAM:* At issue is whether the Tax Court erred in deciding the Commissioner of Internal Revenue did…