Court of Appeals for the Fifth Circuit January 16, 2007, 06-60311 (Selgas v. Commissioner)

United States Court of Appeals

Fifth Circuit

F I L E D

In the January 16, 2007

United States Court of Appeals Charles R. Fulbruge III

for the Fifth Circuit Clerk

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m 06-60311

Summary Calendar

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THOMAS DRENNAN SELGAS,

Petitioner-Appellant,

VERSUS

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.