• 244 F.3d ___

244 F.3d 970

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…