Goltz v. United States

• Court: Court of Appeals for the Fifth Circuit
• Decided: July 14, 2003
• Docket: 02-51028
• Status: Unpublished

Opinion

United States Court of Appeals Fifth Circuit F I L E D UNITED STATES COURT OF APPEALS July 14, 2003

FOR THE FIFTH CIRCUIT Charles R. Fulbruge III Clerk

_______________________

No. 02-51028 Summary Calendar _______________________

HENRY D. GOLTZ,

Plaintiff-Appellant,

versus

UNITED STATES OF AMERICA,

Defendant-Appellee.

_________________________________________________________________

Appeal from the United States District Court for the Western District of Texas USDC No. SA-02-CV-235 _________________________________________________________________

Before JONES, STEWART and DENNIS, Circuit Judges.

PER CURIAM:*

This court has considered the pro se appellant’s

challenge to the district court’s grant of summary judgment to the

United States. The court held frivolous the appellant’s challenge

to IRS imposition of a $500 penalty for his failure to file a

* 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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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. meaningful tax return. Substantially and procedurally, the

district court was correct. Its Judgment is

AFFIRMED.