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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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