Garcia v. CIR

CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 22, 1999
Docket98-60740
StatusUnpublished

This text of Garcia v. CIR (Garcia v. CIR) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Garcia v. CIR, (5th Cir. 1999).

Opinion

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

and Opinion, T.C. Memo. 1998-203 (June 3, 1998).

AFFIRMED.

* Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.

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Related

Garcia v. Commissioner
1998 T.C. Memo. 203 (U.S. Tax Court, 1998)

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