Gary Colvin v. CIR

Filing

UNPUBLISHED OPINION FILED. [11-60466 Affirmed ] Judge: PEH , Judge: WED , Judge: JWE Mandate pull date is 04/02/2012 [11-60466]

Case: 11-60466

Document: 00511753036

Page: 1

Date Filed: 02/09/2012

IN THE UNITED STATES COURT OF APPEALS
United States Court of Appeals
FOR THE FIFTH CIRCUIT
Fifth Circuit

FILED
February 9, 2012

No. 11-60466
Summary Calendar

Lyle W. Cayce
Clerk

GARY LEE COLVIN
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE
Respondent-Appellee

Appeal from the United States Tax Court,
Internal Revenue Service
No. 17167-09L

Before HIGGINBOTHAM, DAVIS and ELROD, Circuit Judges.
PER CURIAM:*
Appellant challenges the Tax Court’s order rejecting appellant’s objections
to the Commissioner’s collection determination and conclusion that appellant’s
unpaid tax bill was still due and owing. We affirm for the following reasons.
1. The Tax Court correctly concluded that pursuant to 11 U.S.C. §
523(a)(1)(A), Colvin’s tax debt was not discharged in his bankruptcy proceeding.

*

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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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

Case: 11-60466

Document: 00511753036

Page: 2

Date Filed: 02/09/2012

No. 11-60466
2. For reasons assigned in the Tax Court’s careful opinion of October 26,
2010, none of the other errors raised by appellant have merit.
We therefore affirm the order of the Tax Court.
AFFIRMED.

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