Court of Appeals for the Fourth Circuit January 14, 2004, 03-1861 (Crigler v. Commissioner, IRS)

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 03-1861

T. P. CRIGLER; NAJIEH R. CRIGLER,

Petitioners - Appellants,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 99-9233)

Submitted: December 19, 2003 Decided: January 14, 2004

Before WILKINSON and DUNCAN, Circuit Judges, and HAMILTON, Senior

Circuit Judge.