F I L E D
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
NOV 26 1997
TENTH CIRCUIT
PATRICK FISHER
Clerk
KENNETH D. SHEPHERD,
MARTHA A. GREGORY,
Petitioners - Appellants,
No. 97-9011
v. (D.C. No. 20377-95)
(Commissioner of Internal Revenue)
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
ORDER AND JUDGMENT *
Before BALDOCK, MCKAY and LUCERO, Circuit Judges.
Upon careful consideration of the record, the briefs of the parties, the
district court’s order, and the applicable law, we AFFIRM for substantially the
reasons stated in the opinion of the U.S. Tax Court.
*
The case is unanimously ordered submitted without oral argument pursuant to
Fed. R. App. P. 34(a) and 10th Cir. R. 34.1.9. This order and judgment is not binding
precedent, except under the doctrines of law of the case, res judicata, and collateral
estoppel. The court generally disfavors the citation of orders and judgments;
nevertheless, an order and judgment may be cited under the terms and conditions of 10th
Cir. R. 36.3.
The mandate shall issue forthwith.
ENTERED FOR THE COURT
Carlos F. Lucero
Circuit Judge
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