Pate v. Comm'r, 264 F. App'x 363 (5th Cir. 2008). · Go Syfert
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Pate v. Comm'r, 264 F. App'x 363 (5th Cir. 2008). Cases Citing This Book View Copy Cite
1 citation event across 1 distinct court.
Strongest positive: Jones v. Francis Drilling Fluids, Ltd., 642 F. Supp. 2d 643 (S.D. Tex. 2009)
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At page 365 Defining the term vessel for transportation on water1 citing case
  • Jones v. Francis Drilling Fluids, Ltd., 642 F. Supp. 2d 643 (S.D. Tex. 2009).published
    The Silver Slipper court acknowledged that its holding was limited to cases in which a vessel “has been permanently moored or otherwise rendered practically incapable of transportation or movement.” The court noted with approval the Suprem…
Richard N. PATE, Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
07-60731.
Docket on CourtListener (RECAP)
Court of Appeals for the Fifth Circuit.
Jan 31, 2008.
Unpublished opinion
264 F. App'x 363
Richard N. Pate, Justin, TX, pro se., Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, Internal Revenue Service, Laurie Allyn Snyder, Eileen J. O’Connor, U.S. Department of Justice, Washington, DC, for Respondeni>-Appellee.
Reavley, Smith, Barksdale.
Unpublished
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.

*

Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.