Gandy v. CIR

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _____________________ No. 98-60455 _____________________ DENNIS GANDY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. -------------------- DENNIS GANDY; CAROLYN S. GANDY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _________________________________________________________________ Appeal from the Decision of the United States Tax Court (26018-93) _________________________________________________________________ October 22, 1999 Before KING, Chief Judge, STEWART,…