Court of Appeals for the Fifth Circuit January 19, 2006, 05-60521 (Stearman v. Commissioner)

United States Court of Appeals

Fifth Circuit

F I L E D

Revised January 19, 2006 January 13, 2006

In the Charles R. Fulbruge III

Clerk

United States Court of Appeals

for the Fifth Circuit

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m 05-60521

Summary Calendar

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WILLIAM C. STEARMAN, III,

Plaintiff-Appellant,

VERSUS

COMMISSIONER OF INTERNAL REVENUE,

Defendant-Appellee.