                     UNITED STATES COURT OF APPEALS
                          FOR THE FIFTH CIRCUIT


                        _______________________

                              No. 02-60390
                            Summary Calendar
                        _______________________


RIAD ELSOH HAMAD,

                                                   Petitioner-Appellant,

                                  versus

COMMISSIONER OF INTERNAL REVENUE,

                                                    Respondent-Appellee.



_________________________________________________________________

                     Appeal from the Decision
                 of the United States Tax Court
                             (7748-01)
_________________________________________________________________


                           November 26, 2002

Before JONES, STEWART, and DENNIS, Circuit Judges.

EDITH H. JONES, Circuit Judge:*

           The appellant challenges the validity of the U.S. Tax

Court’s decision entered after the appellant filed an amended tax

return.    Because the appellant does not cite any authority in

support   of   his   position,   this   Court   considers   the   challenge

abandoned for being inadequately briefed.         L&A Contracting Co. v.

     *
      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this opinion should not be published and is not precedent except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.
S. Concrete Servs., Inc., 17 F.3d 106, 113 (5th Cir. 1994);

F.R.A.P. 28(a)(9)(A).

     AFFIRMED
