Opinion
No. 10-60706
08-12-2011
DSDBL, LIMITED, DDM MANAGEMENT, INCORPORATED; TAX MATTERS PARTNER Petitioner-Appellee v. COMMISSIONER OF INTERNAL REVENUE Respondent-Appellant
Summary Calendar
Appeal from the Decision of the United States
Tax Court
TC No. 26567-06
Before WIENER, PRADO, and OWEN, 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.
Respondent-Appellant, Commissioner of Internal Revenue has waived oral argument, conceded that the result of the judgment of the United States Tax Court (USTC) is dictated by binding precedent of this court, and acknowledged in his appellate brief that the instant appeal is being prosecuted "only to preserve the issue for possible Supreme Court review." Under these circumstances, the judgment of the USTC is AFFIRMED. See Rule 47.6.