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  • Swain v. Commissioner, 4th Cir. (1996)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court finding tax deficiencies for Appellant Abhimanyu Swain for tax years 1989 and 1990. The Tax Court had found deficiencies, and the Court of Appeals reviewed the record and Tax Court opinion and found no reversible error, so they affirmed the Tax Court's decision based on the Tax Court's reasoning. The Court of Appeals dispensed with oral argument because the facts and legal issues were adequately presented in the case materials.

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    Filed: 1996-09-13 Precedential Status: Non-Precedential Docket: 96-1170

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court finding tax deficiencies for Appellant Abhimanyu Swain for tax years 1989 and 1990. The Tax Court had found deficiencies, and the Court of Appeals reviewed the record and Tax Court opinion and found no reversible error, so they affirmed the Tax Court's decision based on the Tax Court's reasoning. The Court of Appeals dispensed with oral argument because the facts and legal issues were adequately presented in the case materials.

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    6 views2 pages

    Swain v. Commissioner, 4th Cir. (1996)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court finding tax deficiencies for Appellant Abhimanyu Swain for tax years 1989 and 1990. The Tax Court had found deficiencies, and the Court of Appeals reviewed the record and Tax Court opinion and found no reversible error, so they affirmed the Tax Court's decision based on the Tax Court's reasoning. The Court of Appeals dispensed with oral argument because the facts and legal issues were adequately presented in the case materials.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 96-1170

    ABHIMANYU SWAIN,
    Petitioner - Appellant,
    versus
    COMMISSIONER OF THE INTERNAL REVENUE SERVICE,
    Respondent - Appellee.

    On Appeal from the United States Tax Court. (Tax Ct. No. 94-16556)
    Submitted:

    September 5, 1996

    Decided:

    September 13, 1996

    Before WIDENER and WILKINS, Circuit Judges, and PHILLIPS, Senior


    Circuit Judge.
    Affirmed by unpublished per curiam opinion.
    Abhimanyu Swain, Appellant Pro Se.
    Gary R. Allen, Kenneth L.
    Greene, William J. Patton, UNITED STATES DEPARTMENT OF JUSTICE,
    Washington, D.C., for Appellee.
    Unpublished opinions are not binding precedent in this circuit.
    See Local Rule 36(c).

    PER CURIAM:
    Appellant appeals from the tax court's decision finding deficiencies for tax years 1989 and 1990. We have reviewed the record
    and the tax court's opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. Swain v.
    Commissioner,

    No. 94-16556 (Tax Ct. Jan. 23, 1996). 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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