KELKER v. COMMISSIONER OF INTERNAL REVENUE

No. 17-60061. Summary Calendar.

SAMUEL D. KELKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.


Attorney(s) appearing for the Case

Thomas J. Clark , for Respondent-Appellee.

Robert Joel Branman , for Respondent-Appellee.

Adam L. Flick , for Respondent-Appellee.

Meredith L. Stuart , for Respondent-Appellee.

William M. Paul , for Respondent-Appellee.

David A. Hubbert , for Respondent-Appellee.

Before: REAVLEY, PRADO, and GRAVES, Circuit Judges.


PER CURIAM.*

The order of the Tax Court is affirmed because all of the procedures have been followed to sustain the notice of determination and the collection due process hearing. The taxpayer Petitioner has had full opportunity to present any objection or evidence on his behalf. The Commissioner was entitled then to move for summary judgment by the Tax Court.

AFFIRMED.

FootNotes


* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.

Comment

1000 Characters Remaining

Leagle.com reserves the right to edit or remove comments but is under no obligation to do so, or to explain individual moderation decisions.

User Comments

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases