Opinion

Prophit v. Commissioner

470 F.2d 1370 · Court of Appeals for the Fifth Circuit · Jan 26, 1973

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David A. PROPHIT v. COMMISSIONER OF INTERNAL REVENUE

PER CURIAM: We affirm the decision of the United States Tax Court on the basis of Judge Simpson’s concurring opinion. Prophit v. C. I. R., 57 T.C. 507 (1972). Affirmed.