Selgas v. CIR

*Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
_____________________
No. 05-61185
_____________________
MICHELLE LEIGH SELGAS,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
_________________________________________________________________
Appeal from the United States Tax Court
No. 18495-04
_________________________________________________________________
Before JOLLY, HIGGINBOTHAM, and DENNIS, Circuit Judges.
PER CURIAM:*
AFFIRMED. See 5TH CIR. R. 47.6.
United States Court of Appeals
Fifth Circuit
F I L E D
December 11, 2006
Charles R. Fulbruge III
Clerk

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