UNITED STATES COURT OF APPEALS
For the Fifth Circuit
No. 96-60518
Summary Calendar
DUDLEY JOSEPH AND MYRNA DUPUY CALLAHAN
Petitioners-Appellants
VERSUS
COMMISSIONER OF INTERNAL
Respondent-Appellee
Appeal from the Decision of the United States Tax Court
(4863-94)
March 20, 1997
Before SMITH, DUHÉ, and BARKSDALE, Circuit Judges.
PER CURIAM:1
Taxpayers, Dudley Joseph Callahan and Myrna Dupuy Callahan,
appeal the Tax Court’s decision in their suit for redetermination
of deficiencies and additions to tax assessed against them for
taxable years 1989, 1990, and 1991. The Tax Court in a detailed
and well-reasoned opinion, sustained the Commissioner’s
determination. Taxpayers claim error in four areas: 1)
determination that Mrs. Callahan’s writing activity for the years
Pursuant to Local Rule 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opinion should not be published and is not precedent except under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 Local rule 47.5.4.
in question was an activity “not engaged in for profit” within the
meaning of Internal Revenue Code § 183; 2) disallowance of casualty
losses claimed in 1989 and 1990; 3) disallowance of miscellaneous
deductions for medical expenses, state sales taxes, and charitable
contributions; and 4) determination of certain additions to tax.
We have carefully reviewed the record and considered the
briefs of the parties and find no error committed by the Tax Court.
Accordingly, and for the reasons set forth by the Tax Court in its
detailed opinion, the decision of the Tax Court is
AFFIRMED.
2