Scribd Logo
Upload

Welcome to Scribd!

  • Diaz Del Castillo v. Commissioner, IRS, 4th Cir. (2007)

    Uploaded by

    Scribd Government Docs
    3 views2 pages
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court regarding a deficiency in Alfonso and Elena Diaz del Castillo's 2001 federal income tax liability. The Tax Court had upheld the Commissioner's determination of a tax deficiency. The Court of Appeals found no reversible error in the Tax Court's decision and affirmed the ruling for the reasons stated in the Tax Court's opinion. The Court of Appeals dispensed with oral argument as the facts and legal issues were adequately addressed in the materials submitted.

    Original Description:

    Filed: 2007-10-31 Precedential Status: Non-Precedential Docket: 07-1179

    Original Title

    Diaz del Castillo v. Commissioner, IRS, 4th Cir. (2007)

    Copyright

    © Public Domain

    Available Formats

    PDF or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court regarding a deficiency in Alfonso and Elena Diaz del Castillo's 2001 federal income tax liability. The Tax Court had upheld the Commissioner's determination of a tax deficiency. The Court of Appeals found no reversible error in the Tax Court's decision and affirmed the ruling for the reasons stated in the Tax Court's opinion. The Court of Appeals dispensed with oral argument as the facts and legal issues were adequately addressed in the materials submitted.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    3 views2 pages

    Diaz Del Castillo v. Commissioner, IRS, 4th Cir. (2007)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court regarding a deficiency in Alfonso and Elena Diaz del Castillo's 2001 federal income tax liability. The Tax Court had upheld the Commissioner's determination of a tax deficiency. The Court of Appeals found no reversible error in the Tax Court's decision and affirmed the ruling for the reasons stated in the Tax Court's opinion. The Court of Appeals dispensed with oral argument as the facts and legal issues were adequately addressed in the materials submitted.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 07-1179

    ALFONSO J. DIAZ DEL CASTILLO; ELENA L. DIAZ


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

    Appeal from the United States Tax Court.

    Submitted:

    September 26, 2007

    (Tax Ct. No. 1514-05)

    Decided:

    October 31, 2007

    Before MICHAEL, SHEDD, and DUNCAN, Circuit Judges.

    Affirmed by unpublished per curiam opinion.

    Alfonso J. Diaz del Castillo, Elena L. Diaz del Castillo,


    Appellants Pro Se. David I. Pincus, Marion Elizabeth Erickson,
    Mary Roccapriore Pelletier, UNITED STATES DEPARTMENT OF JUSTICE,
    Washington, D.C., for Appellee.

    Unpublished opinions are not binding precedent in this circuit.

    PER CURIAM:
    Alfonso J. and Elena L. Diaz del Castillo appeal from the
    tax courts order upholding the Commissioners determination of a
    deficiency in their federal income tax liability for the 2001 tax
    year.

    We have reviewed the record and find no reversible error.

    Accordingly, we affirm for the reasons stated by the tax court.


    Diaz del Castillo v. Commr of Internal Revenue, No. 1514-05
    (U.S.T.C. Aug. 17, 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 -

    You might also like