Case Name: David A. PROPHIT, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-01-26
Citations: 470 F.2d 1370
Docket Number: No. 72-2716
Parties: David A. PROPHIT, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 470
Pages: 1370–1370

Head Matter:
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.
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.

Opinion:
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.