Court of Appeals for the Fifth Circuit
Filed: Apr. 05, 1994
Citations: 17 F.3d 805
17 F.3d 805 73 A.F.T.R.2d (RIA) 94-1675 , 94-1 USTC P 50,163 Mansell W. BRANUM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 93-4251. United States Court of Appeals, Fifth Circuit. April 5, 1994. William P. Bowers, David Allen Miller, Jenken & Gilchrist, Dallas, TX, for petitioner-appellant. Abraham N.M. Shashy, Jr., Chief Counsel, IRS, Charles Bricken, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Richard Farber, Washington, DC, for r..