Court of Appeals for the Fifth Circuit May 5, 1997, 96-60375 (Sochia v. CIR)

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 96-60375

(Summary Calendar)

MAURICE H. SOCHIA

and

BEATRICE M. SOCHIA,

Petitioners-Appellants,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

Appeal from the Decision of

the United States Tax Court

(26675-93)

April 18, 1997

Before DAVIS, EMILIO M. GARZA, and STEWART, Circuit Judges.

PER CURIAM:*

Maurice H.