Court Opinion

ID: 223119
Source: CourtListenerOpinion
Date Created: 2011-08-12 23:30:33+00
Date Added: 2024-06-11T17:28:58.557005
License: Public Domain

PER CURIAM:
  
   *
  

  Respondent-Appellant, Commissioner of Internal Revenue has waived oral argument, conceded that the result of the judgment of the United States Tax Court (USTC) is dictated by binding precedent of this court, and acknowledged in his appellate brief that the instant appeal is being prosecuted “only to preserve the issue for possible Supreme Court review.” Under these circumstances, the judgment of the USTC is AFFIRMED. See Rule 47.6.
 

   *
  

   Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir R. 47.5.4.