97-9011 -- Shepherd v. Commissioner of Internal Revenue -- 11/26/1997

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UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

KENNETH D. SHEPHERD, MARTHA A. GREGORY,

Petitioners - Appellants,

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

No. 97-9011

(D.C. No. 20377-95)

(Commissioner of Internal Revenue)

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 mandate shall issue forthwith.

ENTERED FOR THE COURT

Carlos F. Lucero

Circuit Judge

FOOTNOTES
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^*.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 This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel.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.

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