Reser v. CIR

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT ________________________________ No. 96-60393 ________________________________ REBECCA JO RESER, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _________________________________________________ Appeal from the United States Tax Court _________________________________________________ May 12, 1997 Before JOLLY, JONES and WIENER, Circuit Judges. WIENER, Circuit Judge: Petitioner-Appellant Rebecca Jo Reser (Reser) appeals the Tax Court’s decision disallowing certain deductions that she and her former…