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  • Young v. Commissioner IRS, 4th Cir. (2000)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining a deficiency and penalty for Kanhua and Lihying Young's 1994 and 1995 income taxes. The Tax Court found no errors in determining the deficiency or denying the Youngs' motions for reconsideration. The Court of Appeals reviewed the record and Tax Court decision and found no reversible errors, affirming the Tax Court's rulings.

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    Filed: 2000-06-02 Precedential Status: Non-Precedential Docket: 00-1260

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining a deficiency and penalty for Kanhua and Lihying Young's 1994 and 1995 income taxes. The Tax Court found no errors in determining the deficiency or denying the Youngs' motions for reconsideration. The Court of Appeals reviewed the record and Tax Court decision and found no reversible errors, affirming the Tax Court's rulings.

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    3 views2 pages

    Young v. Commissioner IRS, 4th Cir. (2000)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining a deficiency and penalty for Kanhua and Lihying Young's 1994 and 1995 income taxes. The Tax Court found no errors in determining the deficiency or denying the Youngs' motions for reconsideration. The Court of Appeals reviewed the record and Tax Court decision and found no reversible errors, affirming the Tax Court's rulings.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 00-1260

    KANHUA YOUNG; LIHYING YOUNG,


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

    Appeal from the United States Tax Court.

    Submitted:

    (Tax Ct. No. 98-8215)

    May 25, 2000

    Decided:

    June 2, 2000

    Before WILLIAMS, MICHAEL, and KING, Circuit Judges.

    Affirmed by unpublished per curiam opinion.


    Kanhua Young, Lihying Young, Appellants Pro Se. Janet A. Bradley,
    Loretta C. Argrett, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Stuart L. Brown, INTERNAL REVENUE SERVICE, Washington,
    D.C., for Appellee.

    Unpublished opinions are not binding precedent in this circuit.


    See Local Rule 36(c).

    PER CURIAM:
    Kanhua and Lihying Young appeal from the tax courts orders
    determining a deficiency and assessing an accuracy-related penalty
    for their 1994 and 1995 income taxes and denying their motions for
    reconsideration.

    We have reviewed the record and the tax courts

    opinion and orders and find no reversible error.


    affirm on the reasoning of the tax court.

    Accordingly, we

    See Young v. Commis-

    sioner, Tax Ct. No. 98-8215 (U.S.T.C. Sept. 15 & 16, 1999; Jan. 11
    & Feb. 24, 2000).

    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

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