292 F.3d 490 Baine P. KERR; Mildred C. Kerr, Petitioners-Appellees-Cross-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant-Cross-Appellee. No. 00-60903. United States Court of Appeals, Fifth Circuit. June 10, 2002. John W. Porter (argued), Baker Botts, Houston, TX, for the Kerrs. Ann Wray Johnson Muoio, Jonathan S. Cohen (argued), U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. […]