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  • In The Matter of United States of America and Revenue Officer Teresa B. Richardson v. Arthur K. Ange, 801 F.2d 395, 4th Cir. (1986)

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    The Fourth Circuit Court of Appeals affirmed the district court's order enforcing an Internal Revenue Service (IRS) administrative summons requiring Arthur K. Ange to provide information. In a per curiam opinion, the Fourth Circuit found the appeal to be without merit after reviewing the record and district court opinion accepting the magistrate's recommendation. As the issues had been recently decided authoritatively in a prior case, the Fourth Circuit affirmed the lower court judgment without holding oral arguments.

    Original Description:

    Filed: 1986-09-19 Precedential Status: Non-Precedential Citations: 801 F.2d 395 Docket: 86-1060

    Original Title

    In the Matter of United States of America and Revenue Officer Teresa B. Richardson v. Arthur K. Ange, 801 F.2d 395, 4th Cir. (1986)

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    The Fourth Circuit Court of Appeals affirmed the district court's order enforcing an Internal Revenue Service (IRS) administrative summons requiring Arthur K. Ange to provide information. In a per curiam opinion, the Fourth Circuit found the appeal to be without merit after reviewing the record and district court opinion accepting the magistrate's recommendation. As the issues had been recently decided authoritatively in a prior case, the Fourth Circuit affirmed the lower court judgment without holding oral arguments.

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    6 views2 pages

    In The Matter of United States of America and Revenue Officer Teresa B. Richardson v. Arthur K. Ange, 801 F.2d 395, 4th Cir. (1986)

    Uploaded by

    Scribd Government Docs
    The Fourth Circuit Court of Appeals affirmed the district court's order enforcing an Internal Revenue Service (IRS) administrative summons requiring Arthur K. Ange to provide information. In a per curiam opinion, the Fourth Circuit found the appeal to be without merit after reviewing the record and district court opinion accepting the magistrate's recommendation. As the issues had been recently decided authoritatively in a prior case, the Fourth Circuit affirmed the lower court judgment without holding oral arguments.

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    of 2

    801 F.

    2d 395
    Unpublished Disposition

    NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


    unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    In the Matter of UNITED STATES of America and Revenue
    Officer Teresa B. Richardson, Appellees,
    v.
    Arthur K. ANGE, Appellant.
    No. 86-1060.

    United States Court of Appeals, Fourth Circuit.


    Submitted April 30, 1986.
    Decided Sept. 19, 1986.

    Arthur K. Ange, appellant pro se.


    H. Robert Showers, Assistant United States Attorney, for appellees.
    E.D.N.C.
    AFFIRMED.
    Before WIDENER, CHAPMAN and WILKINSON, Circuit Judges.
    PER CURIAM:

    A review of the record and the district court's opinion accepting the
    recommendation of the magistrate discloses that this appeal from that court's
    order enforcing an Internal Revenue Service administrative summons is without
    merit. As the dispositive issues recently have been decided authoritatively, we
    dispense with oral argument and affirm the judgment below. United States v.
    Ange, C/A No. 85-36-Misc-4 (E.D.N.C., Feb. 28, 1986).

    AFFIRMED.

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