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  • Douglas v. Commissioner, IRS, 4th Cir. (1999)

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining deficiencies in John and Mary Douglas' 1992 and 1993 federal income tax liabilities. The Tax Court found deficiencies and the Court of Appeals reviewed the record and found no reversible error, affirming the Tax Court's ruling. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues were adequately presented in the case materials.

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    Filed: 1999-05-26 Precedential Status: Non-Precedential Docket: 98-2564

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    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining deficiencies in John and Mary Douglas' 1992 and 1993 federal income tax liabilities. The Tax Court found deficiencies and the Court of Appeals reviewed the record and found no reversible error, affirming the Tax Court's ruling. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues were adequately presented in the case materials.

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    4 views2 pages

    Douglas v. Commissioner, IRS, 4th Cir. (1999)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Fourth Circuit affirmed the decision of the United States Tax Court determining deficiencies in John and Mary Douglas' 1992 and 1993 federal income tax liabilities. The Tax Court found deficiencies and the Court of Appeals reviewed the record and found no reversible error, affirming the Tax Court's ruling. The Court of Appeals dispensed with oral arguments, finding the facts and legal issues were adequately presented in the case materials.

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    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 98-2564

    JOHN H. DOUGLAS; MARY E. DOUGLAS,


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

    Appeal from the United States Tax Court.

    Submitted:

    (Tax Ct. No. 96-21113)

    April 30, 1999

    Decided:

    May 26, 1999

    Before WIDENER, ERVIN, and MICHAEL, Circuit Judges.

    Affirmed by unpublished per curiam opinion.


    John H. Douglas, Mary E. Douglas, Appellants Pro Se. Bruce Raleigh
    Ellisen, Thomas James Sawyer, 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:
    John H. and Mary E. Douglas appeal from the tax courts order
    determining deficiencies with respect to their 1992 and 1993 federal income tax liabilities.

    Our review of the record and the tax

    courts opinion discloses no reversible error.


    affirm on the reasoning of the tax court.

    Accordingly, we

    See Douglas v. Commis-

    sioner, No. 96-21113 (U.S. Tax Ct. Aug. 24, 1998). 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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