IN THE UNITED STATES COURT OF APPEALS
                    FOR THE FIFTH CIRCUIT  United States Court of Appeals
                                                    Fifth Circuit

                                                 FILED
                                                                            June 22, 2009

                                     No. 08-51166                      Charles R. Fulbruge III
                                   Summary Calendar                            Clerk



UNITED STATES OF AMERICA

                                                   Plaintiff - Appellee
v.

STEPHEN W JOHNSON

                                                   Defendant - Appellant




                   Appeal from the United States District Court
                        for the Western District of Texas
                             USDC No. 3:07-CV-428


Before HIGGINBOTHAM, BARKSDALE, and HAYNES, Circuit Judges.
PER CURIAM:*
       Stephen W. Johnson appeals, pro se, a summary judgment granted the
Government. He maintains the evidence was inadequate to establish his tax
liability, including challenging its admissibility.
       “We review de novo the district court’s ruling on a motion for summary
judgment, applying the same legal standard as the district court in the first
instance.” Turner v. Baylor Richardson Med. Ctr., 

, 343 (5th Cir.


       *
         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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR .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.
                                 No. 08-51166

2007). “[W]e must view the facts and the inferences to be drawn from them in
the light most favorable to the nonmoving party”. Wyatt v. Hunt Plywood Co.,
Inc., 

, 409 (5th Cir. 2002).     “The admissibility of evidence is
governed by the same rules, whether at trial or on summary judgment.” Paz v.
Brush Engineered Materials, Inc, 

, 387-88 (5th Cir. 2009) (internal
quotation marks and citation omitted). Challenges to admission of evidence are
reviewed for abuse of discretion. Baker v. Canadian National/Ill. Cent. R.R. 

, 366 (5th Cir. 2008).
      Essentially for the reasons in the district court’s thorough and well-
reasoned opinion of 25 September 2008, the judgment is AFFIRMED.




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