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  • Herman I. Shaller and Cora E. Shaller v. Commissioner of Internal Revenue, 813 F.2d 403, 4th Cir. (1986)

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    The document is a court case from the United States Court of Appeals for the Fourth Circuit regarding an appeal from the United States Tax Court. The Tax Court had issued orders on March 29, April 1, and April 18, 1985 in a case between Herman and Cora Shaller and the Commissioner of Internal Revenue. The Fourth Circuit, in a per curiam opinion, found the appeal to be without merit after reviewing the record. The court affirmed the judgments of the Tax Court based on the reasoning in that court's earlier rulings in Shaller v. Commissioner, Nos. 2733-83 and 29069-83.

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    Filed: 1986-10-24 Precedential Status: Non-Precedential Citations: 813 F.2d 403 Docket: 85-1668

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    The document is a court case from the United States Court of Appeals for the Fourth Circuit regarding an appeal from the United States Tax Court. The Tax Court had issued orders on March 29, April 1, and April 18, 1985 in a case between Herman and Cora Shaller and the Commissioner of Internal Revenue. The Fourth Circuit, in a per curiam opinion, found the appeal to be without merit after reviewing the record. The court affirmed the judgments of the Tax Court based on the reasoning in that court's earlier rulings in Shaller v. Commissioner, Nos. 2733-83 and 29069-83.

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    Public Domain
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    12 views1 page

    Herman I. Shaller and Cora E. Shaller v. Commissioner of Internal Revenue, 813 F.2d 403, 4th Cir. (1986)

    Uploaded by

    Scribd Government Docs
    The document is a court case from the United States Court of Appeals for the Fourth Circuit regarding an appeal from the United States Tax Court. The Tax Court had issued orders on March 29, April 1, and April 18, 1985 in a case between Herman and Cora Shaller and the Commissioner of Internal Revenue. The Fourth Circuit, in a per curiam opinion, found the appeal to be without merit after reviewing the record. The court affirmed the judgments of the Tax Court based on the reasoning in that court's earlier rulings in Shaller v. Commissioner, Nos. 2733-83 and 29069-83.

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    of 1

    813 F.

    2d 403
    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.
    Herman I. SHALLER and Cora E. Shaller, Appellants,
    v.
    COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 85-1668.

    United States Court of Appeals, Fourth Circuit.


    Submitted May 30, 1986.
    Decided Oct. 24, 1986.

    Before RUSSELL, SPROUSE and WIDENER, Circuit Judges.


    Herman I. Shaller and Cora E. Shaller, pro se.
    Fred T. Goldberg, Jr.; Glenn L. Archer, Jr., Michael L. Paup, and Jonathan
    S. Cohen, for appellee.
    PER CURIAM:

    A review of the record and the opinion of the United States Tax Court discloses
    that this appeal from that court's orders of March 29, April 1, and April 18,
    1985, is without merit. Because the dispositive issues recently have been
    decided authoritatively, we dispense with oral argument and affirm the
    judgments below on the reasoning of the Tax Court. Shaller v. Commissioner,
    Nos. 2733-83 and 29069-83 (Tax Ct., March 29 and April 1, 1985).

    AFFIRMED.

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