Court of Appeals for the Fourth Circuit February 8, 2000, 99-1980 (Fankhanel v. Commissioner, IRS)

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 99-1980

CAROLYN M. FANKHANEL,

Petitioner - Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 95-2835)

Submitted: December 30, 1999 Decided: February 8, 2000

Before MURNAGHAN and LUTTIG, Circuit Judges, and BUTZNER, Senior

Circuit Judge.