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  • Phelps v. Commissioner of Internal Revenue, 4th Cir. (2008)

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    The United States Court of Appeals for the Fourth Circuit dismissed Godfrey Phelps' appeal of a tax court decision regarding his 2001 federal income tax liability. The court reviewed the record and found no reversible error in the tax court's determination. It therefore denied Phelps' motion to proceed in forma pauperis and dismissed the appeal for the same reasons provided by the tax court in its earlier ruling on the matter.

    Original Description:

    Filed: 2008-11-25 Precedential Status: Non-Precedential Docket: 08-1770

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    The United States Court of Appeals for the Fourth Circuit dismissed Godfrey Phelps' appeal of a tax court decision regarding his 2001 federal income tax liability. The court reviewed the record and found no reversible error in the tax court's determination. It therefore denied Phelps' motion to proceed in forma pauperis and dismissed the appeal for the same reasons provided by the tax court in its earlier ruling on the matter.

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    1 views2 pages

    Phelps v. Commissioner of Internal Revenue, 4th Cir. (2008)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit dismissed Godfrey Phelps' appeal of a tax court decision regarding his 2001 federal income tax liability. The court reviewed the record and found no reversible error in the tax court's determination. It therefore denied Phelps' motion to proceed in forma pauperis and dismissed the appeal for the same reasons provided by the tax court in its earlier ruling on the matter.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 08-1770

    GODFREY L.C. PHELPS,


    Petitioner - Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE,
    Respondent - Appellee.

    Appeal from the United States Tax Court.

    Submitted:

    November 20, 2008

    (Tax Ct. No. 05-20569)

    Decided:

    November 25, 2008

    Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior


    Circuit Judge.

    Dismissed by unpublished per curiam opinion.

    Godfrey L.C. Phelps, Petitioner Pro Se.


    John A. Nolet, Steven
    Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division,
    Washington, D.C., for Respondent.

    Unpublished opinions are not binding precedent in this circuit.

    PER CURIAM:
    Godfrey L.C. Phelps appeals from the tax courts order
    determining a deficiency with respect to his 2001 federal income
    tax

    liability.

    reversible

    We

    error.

    have

    reviewed

    Accordingly,

    we

    the
    deny

    record

    and

    Phelps

    find

    no

    motion

    to

    proceed in forma pauperis and dismiss for the reasons stated by


    the tax court.

    United States v. Phelps (U.S. Tax Ct. No. 1:05-

    205669 April 7, 2008).

    We dispense with oral argument because

    the facts and legal contentions are adequately presented in the


    materials

    before

    the

    court

    and

    argument

    would

    not

    aid

    the

    decisional process.
    DISMISSED

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