KNIGHTEN v. C.I.R.

No. 82-4342 Summary Calendar.

702 F.2d 59 (1983)

Leslie E. KNIGHTEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied May 26, 1983.


Attorney(s) appearing for the Case

Leslie E. Knighten, pro se.

Glenn L. Archer, Jr., Michael L. Paup, Gary R. Allen, Daniel F. Ross, Asst. Atty. Gen., Tax Div., Dept. of Justice, John H. Menzel, Director, Tax Lit. Div., Washington, D.C., for respondent-appellee.

Before GEE, RANDALL and TATE, Circuit Judges.


Rehearing and Rehearing En Banc Denied May 26, 1983.

PER CURIAM:

The petitioner, Leslie E. Knighten, appeals from the Tax Court's grant of summary judgment in favor of the respondent Commissioner. For the reasons set forth below, we affirm and assess double costs against Knighten.

For each of the years 1975-79, Knighten filed a Form 1040 that was signed but otherwise blank. The Commissioner assessed deficiencies for those years, based on Knighten's...

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