32:T4e9,{"@context":"https://schema.org","@type":"Legislation","name":"Samuel Kelker v. CIR, 17-60061","datePublished":"2017-08-10","legislationDate":"2017-08-10","citation":"Samuel Kelker v. CIR, No. 17-60061 (5th Cir. Aug 10, 2017)","countryOfOrigin":"USA","jurisdiction":"Court of Appeals for the Fifth Circuit","description":"Read the full text of Samuel Kelker v. CIR (Samuel Kelker v. CIR, No. 17-60061 (5th Cir. Aug 10, 2017)). This legal opinion, filed in 2017-08-10, from the Court of Appeals for the Fifth Circuit discusses important legal matters. Access this case and related legal documents on Midpage, an AI-powered legal research platform.","mainEntityOfPage":{"@type":"WebPage","@id":"https://app.midpage.ai/document/samuel-kelker-v-cir--4194988"},"author":{"@type":"Organization","name":"Midpage"},"publisher":{"@type":"Organization","name":"Midpage"},"url":"https://app.midpage.ai/document/samuel-kelker-v-cir--4194988","isPartOf":{"@type":"WebSite","name":"Midpage","url":"https://app.midpage.ai"},"inLanguage":"en","keywords":"legal, opinion, document, research, midpage, Samuel Kelker v. CIR, Court of Appeals for the Fifth Circuit, Samuel Kelker v. CIR, No. 17-60061 (5th Cir. Aug 10, 2017)","isAccessibleForFree":true,"isFamilyFriendly":true}34:T42c,

*1 Before REAVLEY, PRADO, and GRAVES, Circuit Judges.

PER CURIAM: ^[*]

The order of the Tax Court is affirmed because all of the procedures have been followed to sustain the notice of determination and the collection due process hearing. The taxpayer Petitioner has had full opportunity to present any objection or evidence on his behalf. The Commissioner was entitled then to move for summary judgment by the Tax Court.

AFFIRMED.

^[*] Pursuant to 5 TH C IR . R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 TH C IR . R. 47.5.4.