Court Opinion

ID: 307254
Source: CourtListenerOpinion
Date Created: 2011-08-23 08:51:57+00
Date Added: 2024-06-11T09:09:06.659275
License: Public Domain

470 F.2d 1370
73-1 USTC  P 9195
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.
PER CURIAM:

1
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).

2
Affirmed.

*
 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