Court of Appeals for the Tenth Circuit December 30, 2003, 02-9009 (Jonson v. Commissioner)

F I L E D

United States Court of Appeals

Tenth Circuit

PUBLISH

DEC 30 2003

UNITED STATES COURT OF APPEALS

PATRICK FISHER

Clerk

TENTH CIRCUIT

DAVID C. JONSON, Successor in

Interest, and ESTATE OF BARBARA

J. JONSON, Deceased,

Petitioners-Appellants,

v. No. 02-9009

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT

(Docket No.