Filed: Apr. 09, 2001
Latest Update: Mar. 02, 2020
Summary: IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 00-60537 STUART M. SMITH, JR., Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the Decision of the United States Tax Court (3183-99) April 5, 2001 Before REYNALDO G. GARZA, HIGGINBOTHAM, and SMITH, Circuit Judges. PER CURIAM:* We affirm for essentially the reasons stated by the Tax Court. AFFIRMED. * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be
Summary: IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 00-60537 STUART M. SMITH, JR., Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the Decision of the United States Tax Court (3183-99) April 5, 2001 Before REYNALDO G. GARZA, HIGGINBOTHAM, and SMITH, Circuit Judges. PER CURIAM:* We affirm for essentially the reasons stated by the Tax Court. AFFIRMED. * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be ..
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IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 00-60537 STUART M. SMITH, JR., Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the Decision of the United States Tax Court (3183-99) April 5, 2001 Before REYNALDO G. GARZA, HIGGINBOTHAM, and SMITH, Circuit Judges. PER CURIAM:* We affirm for essentially the reasons stated by the Tax Court. 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.
