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ALFARO v. C.I.R.

No. 03-60261 Summary Calendar.

349 F.3d 225 (2003)

Daniel V. ALFARO; Irma L. Alfaro, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

November 6, 2003.

Attorney(s) appearing for the Case

Howard P. Newton, Matthews & Branscomb, San Antonio, TX, Kenton E. McDonald, Matthews & Branscomb, Corpus Christi, TX, for Petitioners-Appellants.

Randolph Lyons Hutter, Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, B. John Williams, Jr., IRS, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before JOLLY, SMITH, and WIENER, Circuit Judges.

WIENER, Circuit Judge:

Petitioners-Appellants Daniel V. Alfaro and Irma L. Alfaro, husband and wife ("Taxpayers") appeal the ruling of the United States Tax Court ("Tax Court") in its Memorandum Opinion,1 upholding the notice of deficiency issued by the Internal Revenue Service ("IRS") on behalf of Respondent-Appellee, Commissioner of Internal Revenue ("CIR"). That notice of deficiency disallowed the Taxpayer's claim of a 1996 interest...

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