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  • James D. Kennedy v. Commissioner of Internal Revenue, 865 F.2d 1258, 4th Cir. (1989)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes that the district court dismissed a tax refund suit for lack of jurisdiction. The Court of Appeals affirmed the district court's ruling, finding the appeal lacked merit based on the district court's reasoning. The facts and legal arguments were adequately presented, so oral arguments were not required.

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    Filed: 1989-02-01 Precedential Status: Non-Precedential Citations: 865 F.2d 1258 Docket: 88-3159

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes that the district court dismissed a tax refund suit for lack of jurisdiction. The Court of Appeals affirmed the district court's ruling, finding the appeal lacked merit based on the district court's reasoning. The facts and legal arguments were adequately presented, so oral arguments were not required.

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    7 views2 pages

    James D. Kennedy v. Commissioner of Internal Revenue, 865 F.2d 1258, 4th Cir. (1989)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes that the district court dismissed a tax refund suit for lack of jurisdiction. The Court of Appeals affirmed the district court's ruling, finding the appeal lacked merit based on the district court's reasoning. The facts and legal arguments were adequately presented, so oral arguments were not required.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
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    of 2

    865 F.

    2d 1258
    Unpublished Disposition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    unpublished dispositions is disfavored except for establishing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    service of copies of cited unpublished dispositions of the Fourth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.
    James D. KENNEDY, Plaintiff-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, DefendantAppellee.
    No. 88-3159.

    United States Court of Appeals, Fourth Circuit.


    Submitted: Nov. 15, 1988.
    Decided: Dec. 22, 1988.
    Rehearing Denied Feb. 1, 1989.

    James D. Kennedy, appellant pro se.


    William Shepard Rose, Jr., Calvin Carl Curtis (United States Department
    of Justice), for appellee.
    Before K.K. HALL, MURNAGHAN and SPROUSE, Circuit Judges.
    PER CURIAM:

    James D. Kennedy appeals the district court's order dismissing his suit for a tax
    refund because it lacked jurisdiction. Our review of the record and the district
    court's opinion accepting the recommendation of the magistrate discloses that
    this appeal is without merit. Accordingly, we affirm on the reasoning of the
    district court. Kennedy v. Commissioner of Internal Revenue, C/A No. 87-2919
    (D.S.C. July 20, 1988). 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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