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OGDEN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 00-60217, 00-60220.

244 F.3d 970 (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.

United States Court of Appeals, Fifth Circuit.

March 20, 2001.

Attorney(s) appearing for the Case

Nina E. Cortell (argued), Charles G. Orr, Richard D. Anigan, Haynes & Boone, Dallas, TX, for Petitioners-Appellants.

Janet Arlene Bradley (argued), Frank P. Cihlar, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Stuart L. Brown, Chief Counsel, IRS, Paula Junghans, Acting Asst. Atty. Gen., U.S Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before: FARRIS, JOLLY and DAVIS, Circuit Judges.

PER CURIAM:

Michael A. Ogden and Colleen Ogden appeal the decision of the tax court denying their petitions for redetermination of federal taxes and imposing an accuracy-related penalty.2 We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.

We review for clear error the tax court's profit motive inquiry, see Westbrook v. Commissioner, 68 F.3d...

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