Case Name: Henry D. GOLTZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 2003-07-14
Citations: 70 F. App'x 212
Docket Number: No. 02-51028
Parties: Henry D. GOLTZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: Before CONES, STEWART and DENNIS, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 70
Pages: 212–212

Head Matter:
Henry D. GOLTZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 02-51028.
Summary Calendar
United States Court of Appeals, Fifth Circuit.
July 14, 2003.
Before CONES, STEWART and DENNIS, Circuit Judges.

Opinion:
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 meaningful tax return. Substantially and proeedurally, the district court was correct. Its Judgment is
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Pursuant to 5th Cir. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.