David A. Prophit, Petitioner-appellee, v. Commissioner of Internal Revenue, Respondent-appellant, 470 F.2d 1370 (5th Cir. 1973)

Annotate this Case
U.S. Court of Appeals for the Fifth Circuit - 470 F.2d 1370 (5th Cir. 1973) 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:


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).

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

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.