RICHARD N PATE, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, United States Court of Appeals Fifth Circuit, No. 07-60731 Summary Calendar, Filed January 31, 2008

RICHARD N PATE, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

United States Court of Appeals Fifth Circuit

No. 07-60731 Summary Calendar

Filed January 31, 2008

Unpublished Opinion

Appeal from a Decision

of the United States Tax Court

No. 13649-06L

Before REAVLEY, SMITH, and BARKSDALE, Circuit Judges.

PER CURIAM: ^*

**********

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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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

**********

The order of the Tax Court is affirmed. No arguments of appellant have arguable merit. The reasons for the ruling have been fully explained to appellant by Judge Thornton's opinion of May 29, 2007 and by the brief of the Commissioner of Internal Revenue.

AFFIRMED.

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