470 F2d 1370 Prophit v. Commissioner of Internal Revenue
470 F.2d 1370
73-1 USTC P 9195
David A. PROPHIT, Petitioner-Appellee,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 72-2716 Summary Calendar.*
United States Court of Appeals,
Jan. 26, 1973.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Chief Counsel, Raymond W. Sifly, Atty., I. R. S., Washington, D. C., for respondent-appellant.
David A. Prophit, pro se.
Before WISDOM, GODBOLD and RONEY, Circuit Judges.
We affirm the decision of the United States Tax Court on the basis of Judge Simpson's concurring opinion. Prophit v. C. I. R., 57 T.C. 507 (1972).