United States Court of Appeals
Fifth Circuit
F I L E D
UNITED STATES COURT OF APPEALS
July 14, 2003
FOR THE FIFTH CIRCUIT Charles R. Fulbruge III
Clerk
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No. 02-51028
Summary Calendar
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HENRY D. GOLTZ,
Plaintiff-Appellant,
versus
UNITED STATES OF AMERICA,
Defendant-Appellee.
_________________________________________________________________
Appeal from the United States District Court
for the Western District of Texas
USDC No. SA-02-CV-235
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Before JONES, STEWART and DENNIS, Circuit Judges.
PER CURIAM:*
This court has considered the pro se appellant’s
challenge to the district court’s grant of summary judgment to the
United States. The court held frivolous the appellant’s challenge
to IRS imposition of a $500 penalty for his failure to file a
*
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this opinion should not be published and is not precedent except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.
meaningful tax return. Substantially and procedurally, the
district court was correct. Its Judgment is
AFFIRMED.