65 F.3d 1307 76 A.F.T.R.2d 95-6783 In the Matter of Patrick Gerald WAINDEL and Susan LouiseWaindel, Debtors.UNITED STATES of America, Appellant,v.Patrick Gerald WAINDEL and Susan Louise Waindel, Appellees. No. 94-20128. United States Court of Appeals,Fifth Circuit. Oct. 9, 1995. Gary D. Gray, Randolph L. Hutter, Gary R. Allen, Chief, Kenneth W. Rosenberg, Appellate Sect., Tax […]