Court Opinion

ID: 32054
Source: CourtListenerOpinion
Date Created: 2010-04-25 18:49:06+00
Date Added: 2024-06-11T09:38:06.887317
License: Public Domain

United States Court of Appeals
                                                                         Fifth Circuit
                                                                      F I L E D
                   UNITED STATES COURT OF APPEALS
                                                                        July 14, 2003

                           FOR THE FIFTH CIRCUIT                  Charles R. Fulbruge III
                                                                          Clerk

                          _______________________

                                No. 02-51028
                              Summary Calendar
                          _______________________

HENRY D. GOLTZ,

                                                     Plaintiff-Appellant,

                                   versus

UNITED STATES OF AMERICA,

                                                      Defendant-Appellee.

_________________________________________________________________

           Appeal from the United States District Court
                 for the Western District of Texas
                       USDC No. SA-02-CV-235
_________________________________________________________________

Before JONES, STEWART and DENNIS, Circuit Judges.

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

     *
      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this opinion should not be published and is not precedent except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.
meaningful   tax   return.    Substantially   and   procedurally,   the

district court was correct.    Its Judgment is

          AFFIRMED.