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  • Corbin v. Commissioner, IRS, 4th Cir. (2006)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court to dismiss Dave and Esther Corbin's petition for lack of jurisdiction and deny their motion for reconsideration. The Tax Court found no reversible error in the Commissioner of Internal Revenue's determination. The Court of Appeals reviewed the record and also found no reversible error, affirming the Tax Court's rulings.

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    Filed: 2006-11-02 Precedential Status: Non-Precedential Docket: 06-1419

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court to dismiss Dave and Esther Corbin's petition for lack of jurisdiction and deny their motion for reconsideration. The Tax Court found no reversible error in the Commissioner of Internal Revenue's determination. The Court of Appeals reviewed the record and also found no reversible error, affirming the Tax Court's rulings.

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    1 views2 pages

    Corbin v. Commissioner, IRS, 4th Cir. (2006)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court to dismiss Dave and Esther Corbin's petition for lack of jurisdiction and deny their motion for reconsideration. The Tax Court found no reversible error in the Commissioner of Internal Revenue's determination. The Court of Appeals reviewed the record and also found no reversible error, affirming the Tax Court's rulings.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 06-1419

    DAVE CORBIN; ESTHER CORBIN,


    Petitioners - Appellants,
    versus
    COMMISSIONER OF INTERNAL REVENUE,
    Respondent - Appellee.

    Appeal from the United States Tax Court.

    Submitted: October 31, 2006

    (Tax Ct. No. 15414-05)

    Decided:

    November 2, 2006

    Before WILLIAMS, MICHAEL, and GREGORY, Circuit Judges.

    Affirmed by unpublished per curiam opinion.

    Dave Corbin, Esther Corbin, Appellants Pro se. Kenneth L. Greene,


    Regina Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax
    Division, Washington, D.C., for Appellee.

    Unpublished opinions are not binding precedent in this circuit.


    See Local Rule 36(c).

    PER CURIAM:
    Dave Corbin and Esther Corbin appeal the tax courts
    orders dismissing their petition for lack of jurisdiction and
    denying their motion for reconsideration.

    We have reviewed the

    record and find no reversible error.

    Accordingly, we affirm for

    the reasons stated by the tax court.

    Corbin v. Commr, IRS, Tax

    Ct. No. 15414-05 (U.S. Tax Ct. Nov. 28, 2005; Jan. 23, 2006).

    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.

    AFFIRMED

    - 2 -

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