DSDBL, Ltd. v. Commissioner

Case: 10-60706 Document: 00511570278 Page: 1 Date Filed: 08/12/2011 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT United States Court of Appeals Fifth Circuit FILED August 12, 2011 No. 10-60706 Lyle W. Cayce Summary Calendar Clerk DSDBL, LIMITED, DDM MANAGEMENT, INCORPORATED; TAX MATTERS PARTNER Petitioner-Appellee v. COMMISSIONER OF INTERNAL REVENUE Respondent-Appellant Appeal from the Decision of the United States Tax Court TC No. 26567-06 Before WIENER, PRADO, and OWEN, Circuit Judges. PER CURIAM:* Respondent-Appellant, Commissioner of Internal Revenue has waived oral argument, conceded that the result of the judgment of the United States Tax Court (USTC) is dictated by binding precedent of this court, and acknowledged in his appellate brief that the instant appeal is being prosecuted “only to * 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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. Case: 10-60706 Document: 00511570278 Page: 2 Date Filed: 08/12/2011 No. 10-60706 preserve the issue for possible Supreme Court review.” Under these circumstances, the judgment of the USTC is AFFIRMED. See Rule 47.6. 2