Guidry v. C.I.R.S.

Decision Date21 March 1984
PartiesGuidry v. Cirs * NO. 83-4583
CourtU.S. Court of Appeals — Fifth Circuit

Appeal From: U.S.T.C.

AFFIRMED.

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2 cases
  • Wellman v. Commissioner
    • United States
    • U.S. Tax Court
    • March 4, 1985
    ...We affirm the Tax Court's dismissal of the petition for failure to state a claim upon which relief can be granted." Guidry v. Commissioner, 729 F. 2d 1457 (5th Cir. 1984), affg. without published opinion an order of dismissal and decision of this Petitioner's assertion that he is not a pers......
  • Prairie v. Commissioner, Docket No. 38800-84.
    • United States
    • U.S. Tax Court
    • April 1, 1985
    ...is equally applicable here where the record bears a remarkable likeness to Mr. Prairie's earlier case. 7 See also, Guidry v. Commissioner, 729 F. 2d 1457 (5th Cir. 1984), affg. without published opinion an order of dismissal and decision of this Court, and Wellman v. Commissioner Dec. 41,92......

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