David A. Prophit v. Commissioner of Internal Revenue

Fifth Circuit

David A. Prophit v. Commissioner of Internal Revenue

470 F.2d 1370, 31 A.F.T.R.2d (RIA) 687, 1973 U.S. App. LEXIS 11999

CourtCourt of Appeals for the Fifth Circuit

DecidedJanuary 26, 1973

Docket72-2716

StatusPublished

This text of 470 F.2d 1370 (David A. Prophit v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

David A. Prophit v. Commissioner of Internal Revenue, 470 F.2d 1370, 31 A.F.T.R.2d (RIA) 687, 1973 U.S. App. LEXIS 11999 (5th Cir. 1973).

Pincite

Opinion

470 F.2d 1370

73-1 USTC P 9195

David A. PROPHIT, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 72-2716 Summary Calendar.*

United States Court of Appeals,
Fifth Circuit.

Jan. 26, 1973.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Chief Counsel, Raymond W. Sifly, Atty., I. R. S., Washington, D. C., for respondent-appellant.

David A. Prophit, pro se.

Before WISDOM, GODBOLD and RONEY, Circuit Judges.

PER CURIAM:

We affirm the decision of the United States Tax Court on the basis of Judge Simpson's concurring opinion. Prophit v. C. I. R., 57 T.C. 507 (1972).

Affirmed.

*

Rule 18, 5th Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5th Cir. 1970, 431 F.2d 409, Part I

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