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  • Crigler v. Commissioner, IRS, 4th Cir. (2004)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court upholding the Commissioner of Internal Revenue's determination of a deficiency in income taxes for the year 1995 and imposing an accuracy-related penalty for T.P. Crigler and Najieh R. Crigler. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision. The Court adopted the reasons stated by the Tax Court in its memorandum and opinion.

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    Filed: 2004-01-14 Precedential Status: Non-Precedential Docket: 03-1861

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court upholding the Commissioner of Internal Revenue's determination of a deficiency in income taxes for the year 1995 and imposing an accuracy-related penalty for T.P. Crigler and Najieh R. Crigler. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision. The Court adopted the reasons stated by the Tax Court in its memorandum and opinion.

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    Crigler v. Commissioner, IRS, 4th Cir. (2004)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court upholding the Commissioner of Internal Revenue's determination of a deficiency in income taxes for the year 1995 and imposing an accuracy-related penalty for T.P. Crigler and Najieh R. Crigler. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision. The Court adopted the reasons stated by the Tax Court in its memorandum and opinion.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 03-1861

    T. P. CRIGLER; NAJIEH R. CRIGLER,


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

    Appeal from the United States Tax Court.

    Submitted: December 19, 2003

    (Tax Ct. No. 99-9233)

    Decided:

    January 14, 2004

    Before WILKINSON and DUNCAN, Circuit Judges, and HAMILTON, Senior


    Circuit Judge.

    Affirmed by unpublished per curiam opinion.

    T. P. Crigler and Najieh R. Crigler, Appellants Pro Se. Steven


    Wesley Parks, Jonathan Samuel Cohen, John A. Nolet, 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:
    T. P. Crigler and Najieh R. Crigler appeal from the tax
    courts order upholding the Commissioners determination of a
    deficiency in their income taxes for the 1995 tax year and imposing
    an accuracy-related penalty.

    We have reviewed the record and the

    tax courts memorandum and opinion and find no reversible error.


    Accordingly, we affirm for the reasons stated by the tax court.
    See Crigler v. Commr, IRS, No. 99-9233 (U.S. Tax Ct. May 13,
    2003).

    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

    - 2 -

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