Court of Appeals for the Fifth Circuit November 11, 2009, 09-60298 (Collard v. Commissioner)

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United States · · · 11-11-2009

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT United States Court of Appeals

Fifth Circuit

FILED

November 11, 2009

No. 09-60298 Charles R. Fulbruge III

Summary Calendar Clerk

MARY LYNN COLLARD,

Petitioner - Appellant

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee

Appeal from the United States Tax Court

No. 22683-08

Before GARZA, CLEMENT, and OWEN, Circuit Judges.

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