Case: 17-60061 Document: 00514111236 Page: 1 Date Filed: 08/10/2017
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
Fifth Circuit
No. 17-60061 FILED
Summary Calendar August 10, 2017
Lyle W. Cayce
Clerk
SAMUEL D. KELKER,
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee
Appeal from a Decision of the
United States Tax Court
T.C. No. 15061-14
Before REAVLEY, PRADO, and GRAVES, Circuit Judges.
PER CURIAM: *
The order of the Tax Court is affirmed because all of the procedures have
been followed to sustain the notice of determination and the collection due
process hearing. The taxpayer Petitioner has had full opportunity to present
any objection or evidence on his behalf. The Commissioner was entitled then
to move for summary judgment by the Tax Court.
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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH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.
Samuel Kelker v. CIR
Combined Opinion