316 F.3d 542 In the Matter of: PRESCRIPTION HOME HEALTH CARE, INC., Debtor.United States of America, Internal Revenue Service, Appellant,v.Prescription Home Health Care, Inc., Appellee. No. 02-50132. United States Court of Appeals, Fifth Circuit. December 30, 2002. Michael J. Haungs (argued), Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Washington, DC, for Appellant. Lynn […]