IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 96-60500
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ESTATE OF RAYMOND E. JONES, Deceased;
DOROTHY J. JONES, Independent Executrix;
and
DOROTHY J. JONES,
Petitioners-Appellants,
VERSUS
COMMISSIONER OF INTERNAL REVENUE,
Respondents-Appellees.
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Appeal from the United States Tax Court
(23835-88)
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May 1, 1997
Before SMITH, BARKSDALE, and BENAVIDES, Circuit Judges.
PER CURIAM:*
We have reviewed the briefs and pertinent portions of the
record and have heard the arguments of counsel. We conclude that
the Tax Court was correct in determining that the statute of
limitations did not run before the notice of deficiency was issued.
The determination of the Tax Court, accordingly, is AFFIRMED.
* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion
should not be published except under the limited circumstances set forth
in 5TH CIR. R. 47.5.4.