SEIBERT v. BAPTIST

No. 78-3007 Summary Calendar.

594 F.2d 423 (1979)

Carl Michael SEIBERT, Plaintiff-Appellant, v. D. T. BAPTIST, District Director of Internal Revenue Service, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

May 3, 1979.


Attorney(s) appearing for the Case

Carl Michael Seibert, pro se.

J. R. Brooks, U. S. Atty., Birmingham, Ala., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Gary R. Allen, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for Duck & Patterson.

Watts, Salmon, Roberts, Manning & Noojin, Huntsville, Ala., for defendants-appellees.

Before AINSWORTH, GODBOLD and VANCE, Circuit Judges.


PER CURIAM:

AFFIRMED on the basis of the Memorandum of Opinion of United States District Judge Sam C. Pointer, Jr., a copy of which is an appendix hereto.

APPENDIX

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ALABAMA Northeastern Division

CARL MICHAEL SEIBERT, ) ) Plaintiff, ) ...

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