Hamad v. CIR

UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 02-60390
Summary Calendar
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RIAD ELSOH HAMAD,
Petitioner-Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
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Appeal from the Decision
of the United States Tax Court
(7748-01)
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November 26, 2002
Before JONES, STEWART, and DENNIS, Circuit Judges.
EDITH H. JONES, Circuit Judge:*
The appellant challenges the validity of the U.S. Tax
Court’s decision entered after the appellant filed an amended tax
return. Because the appellant does not cite any authority in
support of his position, this Court considers the challenge
abandoned for being inadequately briefed. L&A Contracting Co. v.
*
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this opinion should not be published and is not precedent except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.
S. Concrete Servs., Inc., 17 F.3d 106, 113 (5th Cir. 1994);
F.R.A.P. 28(a)(9)(A).
AFFIRMED