Legal Opinion
David A. Prophit v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 26, 1973No. 72-2716Published
1Opinion of the Court
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.
2Per curiam
1
We affirm the decision of the United States Tax Court on the basis of Judge Simpson's concurring opinion.…
3Cases cited2 opinions
- Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New York, Defendant-Third Party v. Marine Mart, Inc., Third PartyCourt of Appeals for the Third Circuit · 1970
- Prophit v. CommissionerUnited States Tax Court · 1972