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  • Holland v. Commissioner, 4th Cir. (1997)

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    The United States Court of Appeals for the Fourth Circuit issued an unpublished opinion affirming the tax court's grant of summary judgment for the Commissioner of Internal Revenue in a case regarding tax deficiencies and penalties. The court reviewed the record and found no reversible error in the tax court's ruling. The appeals court affirmed the lower court's decision based on the reasoning in the tax court's unpublished February 6, 1996 opinion.

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    Filed: 1997-03-18 Precedential Status: Non-Precedential Docket: 96-1600

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    The United States Court of Appeals for the Fourth Circuit issued an unpublished opinion affirming the tax court's grant of summary judgment for the Commissioner of Internal Revenue in a case regarding tax deficiencies and penalties. The court reviewed the record and found no reversible error in the tax court's ruling. The appeals court affirmed the lower court's decision based on the reasoning in the tax court's unpublished February 6, 1996 opinion.

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    Public Domain
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    5 views2 pages

    Holland v. Commissioner, 4th Cir. (1997)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit issued an unpublished opinion affirming the tax court's grant of summary judgment for the Commissioner of Internal Revenue in a case regarding tax deficiencies and penalties. The court reviewed the record and found no reversible error in the tax court's ruling. The appeals court affirmed the lower court's decision based on the reasoning in the tax court's unpublished February 6, 1996 opinion.

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    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 96-1600

    BOBBY N. HOLLAND,
    Petitioner - Appellant,
    versus
    COMMISSIONER OF INTERNAL REVENUE,
    Respondent - Appellee.

    Appeal from the United States Tax Court.


    Submitted:

    March 13, 1997

    (Tax Ct. No. 95-2335)


    Decided:

    March 18, 1997

    Before HALL, ERVIN, and WILKINS, Circuit Judges.


    Affirmed by unpublished per curiam opinion.
    Bobby N. Holland, Appellant Pro Se. Gilbert Steven Rothenberg,
    Gary R. Allen, Patricia McDonald Bowman, 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:
    Appellant appeals the tax court's order granting summary
    judgment to the Commissioner of Internal Revenue and upholding a
    finding of a tax deficiency and penalties. 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. Holland
    v. Commissioner, No. 95-2335 (Tax Ct. Feb. 6, 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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