Full textPearce v. Commissioner/irs946 F.2d 1543 Pearce v. Commissioner/IRS* NO. 91-4178 United States Court of Appeals, Fifth Circuit. OCT 11, 1991 [1] Appeal From: U.S.T.C. [2] REVERSED. Footnotes [-s] * Fed.R.App.P. 34(a); 5th Cir.R. 34.2