Court of Appeals for the Fifth Circuit April 21, 2000, 99-60209 (Ragan v. Commissioner)

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 99-60209

JACQUELINE RAGAN,

Petitioner-Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

Appeal from the Decision of the

United States Tax Court

April 21, 2000

Before POLITZ, JOHN R. GIBSON,* and HIGGINBOTHAM, Circuit Judges.

PATRICK E.