UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 95-60758
Summary Calendar
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In The Matter of: JOHN A SALTER
Debtor
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JOHN A SALTER,
Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Appellee.
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Appeal from the United States District Court
for the Southern District of Mississippi
(3:94-CV-577-BrN)
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August 28, 1996
Before JOLLY, JONES, and STEWART, Circuit Judges.
PER CURIAM:*
John A. Salter appeals the decision of the district court
affirming the decision of the bankruptcy court. Salter contends
that the Internal Revenue Service’s “Proof of Claim” filed pursuant
*
Pursuant to Local Rule 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opinion should not be published and is not precedent except under the limited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 Local Rule 47.5.4.
to Bankruptcy Rule 3002(c) for Salter’s unpaid federal income tax
liability was improper.
After careful consideration of the parties briefs, the
decisions below, and the record, we find no reversible error. We
therefore AFFIRM the decision of the district court.
2