SANDRA G. VENABLE, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═, United States Court of Appeals Fifth Circuit, No. 03-61085 ═, October 13, 2004

SANDRA G. VENABLE, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. ═

United States Court of Appeals Fifth Circuit

No. 03-61085 ═

October 13, 2004

UNPUBLISHED OPINION

Appeal from the United States Tax Court

(10888-02)

Before GARWOOD, JOLLY, and BARKSDALE, Circuit Judges. ═

PER CURIAM: ^* ═

**********

* ═ 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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. ═

**********

AFFIRMED . See 5TH CIR. R. 47.6. ═

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