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HRADESKY v. C. I. R.

No. 76-2393 Summary Calendar.

540 F.2d 821 (1976)

Frank J. HRADESKY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

October 15, 1976.

Attorney(s) appearing for the Case

Frank J. Hradesky, pro se.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gilbert E. Andrews, Act. Chief, Appellate Sect., Ann Belanger Durney, James E. Crowe, Jr., Dept. of Justice, Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before BROWN, Chief Judge, and GEWIN and MORGAN, Circuit Judges.

PER CURIAM:

Hradesky (Taxpayer) appeals from a ruling by the Tax Court1 upholding the Commissioner's deficiency determination for the 1966 and 1967 tax years. With the exception of Taxpayer's contentions regarding irrevocable payment of real estate taxes to a third person, non-taxing authority, this Court finds all other asserted errors to be without merit.2

Addressing Taxpayer's remaining and only...

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