Court of Appeals for the Tenth Circuit February 6, 2006, 04-9003 (Martin v. Commissioner)

Also known as

United States · · · 06-02-2006

F I L E D

United States Court of Appeals

Tenth Circuit

February 6, 2006

PUBLISH

Elisabeth A. Shumaker

Clerk of Court

UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

ALFRED J. MARTIN,

Petitioner - Appellant,

v.

No. 04-9003

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court

(T.C. No.

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