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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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