Case Name: UNITED STATES of America, Plaintiff-Appellee, v. Courtney SMITH, Defendant-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1987-04-21
Citations: 814 F.2d 1086
Docket Number: No. 86-4478
Parties: UNITED STATES of America, Plaintiff-Appellee, v. Courtney SMITH, Defendant-Appellant.
Judges: Before THORNBERRY, GEE, and JONES, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 814
Pages: 1086–1087

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. Courtney SMITH, Defendant-Appellant.
No. 86-4478.
United States Court of Appeals, Fifth Circuit.
April 21, 1987.
Rehearing Denied May 14,1987.
J. Ransdell Keene, Evans, Feist, Keene & Mills, Taylor W. O’Hearn, Shreveport, La., for defendant-appellant.
Mary Frances Clark, Atty., Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Atty., Appellate Section, Tax. Div., U.S. Dept, of Justice, Washington, D.C., Joseph S. Cage, Jr., U.S. Atty., John R. Halliburton, Asst. U.S. Atty., Shreveport, La., Alice J. Davis, Washington, D.C., for plaintiff-appellee.
Before THORNBERRY, GEE, and JONES, Circuit Judges.

Opinion:
PER CURIAM:
We affirm on the basis of the district court opinion in United States v. Smith, 657 F.Supp. 646 (W.D.La.1986).