Case Name: Leslie H. BAKER, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1975-06-13
Citations: 514 F.2d 722
Docket Number: No. 75-1274
Parties: Leslie H. BAKER, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 514
Pages: 722–722

Head Matter:
Leslie H. BAKER, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 75-1274
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
June 13, 1975.
Leslie H. Baker, Jr., pro se.
Frank D. McCown, U. S. Atty., William L. Johnson, Jr., Asst. U. S. Atty., Ft. Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Harry Marselli, William M. Brown, Gilbert E. Andrews, Acting Chief, App. Section, U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.
Before BROWN, Chief Judge, and GODBOLD and GEE, Circuit Judges.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir., 1970, 431 F.2d 409, Part I.

Opinion:
PER CURIAM:
In this second go around Taxpayer asserts that brokerage and related expenditures in the purchase of securities are not to be added to the price paid to the seller but should be deducted as an expense. Similarly, he argues that such costs of sale are not to be deducted from the sales proceeds from the buyer. Despite the earnestness of his contentions they come too late. For the law has held to the contrary. Woodward v. Commissioner, 1970, 397 U.S. 572, 574—75, 90 S.Ct. 1302, 1304, 25 L.Ed.2d 577, 581; Spreckles v. Commissioner (Helvering), 1942, 315 U.S. 626, 62 S.Ct. 777, 86 L.Ed. 1073; Commissioner (Helvering) v. Winmill, 1938, 305 U.S. 79, 59 S.Ct. 45, 83 L.Ed. 52; Meade v. Commissioner, 5 Cir., 1974, 489 F.2d 161; Helis v. Usry, 5 Cir., 1972, 464 F.2d 330.
Affirmed.
. Baker v. District Director, 5 Cir., 1972, 468 F.2d 199.