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  • Valery Pouemi v. Commissioner of IRS, 4th Cir. (2016)

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    This document is a summary of a United States Court of Appeals case. The Court of Appeals affirmed the decision of the tax court, which had sustained the Commissioner's determination of a tax deficiency for Valery Choutou Pouemi's 2009 federal income taxes. The Court of Appeals reviewed the record and found no reversible error. It therefore affirmed the tax court's decision for the reasons stated in that court's opinion. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues adequately presented in the case materials.

    Original Description:

    Filed: 2016-02-25 Precedential Status: Non-Precedential Docket: 15-2101

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    This document is a summary of a United States Court of Appeals case. The Court of Appeals affirmed the decision of the tax court, which had sustained the Commissioner's determination of a tax deficiency for Valery Choutou Pouemi's 2009 federal income taxes. The Court of Appeals reviewed the record and found no reversible error. It therefore affirmed the tax court's decision for the reasons stated in that court's opinion. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues adequately presented in the case materials.

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    Public Domain
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    22 views3 pages

    Valery Pouemi v. Commissioner of IRS, 4th Cir. (2016)

    Uploaded by

    Scribd Government Docs
    This document is a summary of a United States Court of Appeals case. The Court of Appeals affirmed the decision of the tax court, which had sustained the Commissioner's determination of a tax deficiency for Valery Choutou Pouemi's 2009 federal income taxes. The Court of Appeals reviewed the record and found no reversible error. It therefore affirmed the tax court's decision for the reasons stated in that court's opinion. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues adequately presented in the case materials.

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    of 3

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 15-2101

    VALERY CHOUTOU POUEMI,


    Petitioner - Appellant,
    and
    SANDRINE ATEMEKENG,
    Petitioner,
    v.
    COMMISSIONER OF INTERNAL REVENUE,
    Respondent - Appellee.

    Appeal from the United States Tax Court.


    (Tax Ct. No. 001810-13)

    Submitted:

    February 23, 2016

    Decided:

    February 25, 2016

    Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior


    Circuit Judge.

    Affirmed by unpublished per curiam opinion.

    Valery Choutou Pouemi, Appellant Pro Se.


    Gilbert Steven
    Rothenberg, Senior Attorney, Julie Ciamporcero Avetta, Francesca
    Ugolini, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division,
    Washington, D.C.; Mark A. Bond, Susan T. Mosley, Larry R.
    Pounders, Jr., William J. Wilkins, INTERNAL REVENUE SERVICE,

    Washington, D.C., for Appellee.

    Unpublished opinions are not binding precedent in this circuit.

    PER CURIAM:
    Valery

    Choutou

    Pouemi

    appeals

    the

    tax

    courts

    order

    sustaining the Commissioners determination of a deficiency with


    respect to Pouemis 2009 federal income tax liability.
    reviewed the record and find no reversible error.

    We have

    Accordingly,

    we affirm for the reasons stated by the tax court.

    Pouemi v.

    Commr, Tax Ct. No. 001810-13 (U.S. Tax Ct. Aug. 26, 2015).
    dispense

    with

    contentions

    are

    oral

    argument

    adequately

    because

    presented

    in

    the
    the

    facts

    We

    and

    legal

    materials

    before

    this court and argument would not aid the decisional process.

    AFFIRMED

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