UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 97-60066
JEFFREY S. and GAIL F. KAISER,
Petitioners-Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
Appeal from the Deceision of the United States Tax Court
(22233-94)
December 5, 1997
Before POLITZ, Chief Judge, GARWOOD and BARKSDALE, Circuit Judges.
PER CURIAM:*
This matter is before the court on an appeal of the decision by the United
States Tax Court. Having duly considered the briefs and oral arguments of counsel
and pertinent parts of the record, for essentially the reasons assigned by the Tax
*
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should not be published and is not precedent except under the limited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.
Court in its decision of November 27, 1996, we AFFIRM.
2