Court of Appeals for the Fifth Circuit August 10, 1998, 97-60404 (Door Control v. CIR)

UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 97-60404

DOOR CONTROL SERVICES, INC.;

JIMMY DON GILCHRIST; and SHARON

L. GILCHRIST,

Petitioners-Appellants,

versus

COMMISSION OF INTERNAL REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

(9936-94)

August 7, 1998

Before POLITZ, Chief Judge, WIENER and DENNIS, Circuit Judges.