Summary Calendar RICHARD NPATE v. Commissioner of Internal Revenue

* 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should not be published and is not precedent except under the limited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.
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 07-60731
Summary Calendar
RICHARD N PATE
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE
Respondent-Appellee
Appeal from a Decision
of the United States Tax Court
No. 13649-06L
Before REAVLEY, SMITH, and BARKSDALE, Circuit Judges.
PER CURIAM:*
The order of the Tax Court is affirmed. No arguments of appellant have
arguable merit. The reasons for the ruling have been fully explained to
appellant by Judge Thornton’s opinion of May 29, 2007 and by the brief of the
Commissioner of Internal Revenue.
AFFIRMED.
United States Court of Appeals
Fifth Circuit
F I L E D
January 31, 2008
Charles R. Fulbruge III
Clerk

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