244 F.3d 970 (5th Cir. 2001) MICHAEL A. OGDEN Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.MICHAEL A. OGDEN; COLLEEN OGDEN, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-60217, No. 00-60220 UNITED STATES COURT OF APPEALS For the Fifth Circuit March 20, 2001 Appeals from a Decision of the United States Tax Court Before: FARRIS1, JOLLY, and DAVIS, Circuit […]