Garcia v. CIR

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…