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Pate v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit
Pate v. Commissioner of Internal Revenue, 264 F. App'x 363 (5th Cir. 2008)
Reavley, Smith, Barksdale

Pate v. Commissioner of Internal Revenue

Opinion

PER CURIAM: *

The order of the Tax Court is affirmed. No arguments of appellant have arguable merit. The reasons for the ruling have been fully explained to appellant by Judge Thornton’s opinion of May 29, 2007 and by the brief of the Commissioner of Internal Revenue.

AFFIRMED.

*

Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.

Reference

Full Case Name
Richard N. PATE, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Status
Unpublished
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