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  • Laney 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 and additions to tax for Melvin J. Laney's 1986, 1987, and 1988 federal income tax liabilities. The Tax Court found Laney liable for deficiencies and additions to tax. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision.

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    Filed: 1999-01-13 Precedential Status: Non-Precedential Docket: 98-1698

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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 and additions to tax for Melvin J. Laney's 1986, 1987, and 1988 federal income tax liabilities. The Tax Court found Laney liable for deficiencies and additions to tax. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision.

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    Public Domain
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    7 views2 pages

    Laney 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 and additions to tax for Melvin J. Laney's 1986, 1987, and 1988 federal income tax liabilities. The Tax Court found Laney liable for deficiencies and additions to tax. The Court of Appeals reviewed the record and found no reversible error in the Tax Court's decision.

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    of 2

    UNPUBLISHED

    UNITED STATES COURT OF APPEALS


    FOR THE FOURTH CIRCUIT

    No. 98-1698

    MELVIN J. LANEY,
    Petitioner - Appellant,
    and
    CAROLYN A. LANEY,
    Petitioner,
    versus
    COMMISSIONER OF INTERNAL REVENUE,
    Respondent - Appellee.

    Appeal from the United States Tax Court.

    Submitted:

    December 30, 1998

    (Tax Ct. No. 90-24510)

    Decided:

    January 13, 1999

    Before MOTZ and TRAXLER, Circuit Judges, PHILLIPS, Senior Circuit


    Judge.

    Affirmed by unpublished per curiam opinion.


    Melvin J. Laney, Appellant Pro Se. Ann Belanger Durney, Carol Ann
    Barthel, 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:
    Melvin J. Laney appeals the tax courts decision determining
    deficiencies and additions to tax with respect to his 1986, 1987,
    and 1988 federal income tax liabilities.

    Our review of the record

    and the tax courts opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court.

    See Laney v.

    Commissioner, No. 90-24510 (U.S. Tax Ct. Feb. 3, 1998).

    We dis-

    pense 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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