
    Sandra G. VENABLE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 03-61085.
    United States Court of Appeals, Fifth Circuit.
    Oct. 13, 2004.
    Ryan Grant Anderson, Ball & Weed, San Antonio, TX, for Petitioner-Appellant.
    
      Kenneth L. Greene, John A. Nolet, Charles Casazza, Clerk, Eileen J. O’Con-nor, Assistant Attorney General and Bridget Maria Rowan, U.S. Department of Justice, Tax Division, Emily A. Parker, Internal Revenue Service, Washington, DC, for Respondent-Appellee.
    Before GARWOOD, JOLLY, and BARKSDALE, Circuit Judges.
   PER CURIAM:

AFFIRMED. See 5th Cir. R. 47.6. 
      
       Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.
     