UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

_______________________

No. 02-60390 Summary Calendar _______________________

RIAD ELSOH HAMAD,

Petitioner-Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

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Appeal from the Decision of the United States Tax Court (7748-01) _________________________________________________________________

November 26, 2002

Before JONES, STEWART, and DENNIS, Circuit Judges.

EDITH H. JONES, Circuit Judge:*

The appellant challenges the validity of the U.S. Tax

Court’s decision entered after the appellant filed an amended tax

return. Because the appellant does not cite any authority in

support of his position, this Court considers the challenge

abandoned for being inadequately briefed. L&A Contracting Co. v.

* 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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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. S. Concrete Servs., Inc.,

, 113 (5th Cir. 1994);

F.R.A.P. 28(a)(9)(A).

AFFIRMED