United States of America, Plaintiff-appellee, v. Courtney Smith, Defendant-appellant, 814 F.2d 1086 (5th Cir. 1987)

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US Court of Appeals for the Fifth Circuit - 814 F.2d 1086 (5th Cir. 1987) April 21, 1987. Rehearing Denied May 14, 1987

J. Ransdell Keene, Evans, Feist, Keene & Mills, Taylor W. O'Hearn, Shreveport, La., for defendant-appellant.

Mary Frances Clark, Atty., Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Atty., Appellate Section, Tax. Div., U.S. Dept. of Justice, Washington, D.C., Joseph S. Cage, Jr., U.S. Atty., John R. Halliburton, Asst. U.S. Atty., Shreveport, La., Alice J. Davis, Washington, D.C., for plaintiff-appellee.

Appeal from the United States District Court for the Western District of Louisiana; Tom Stagg, Judge.

Before THORNBERRY, GEE, and JONES, Circuit Judges.


We affirm on the basis of the district court opinion in United States v. Smith, 657 F. Supp. 646 (W.D. La. 1986).