Jeffrey Michael Steingold v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 01-1387
JEFFREY MICHAEL STEINGOLD,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 98-19841)
Submitted: July 12, 2001 Decided: July 19, 2001
Before WILLIAMS, MICHAEL, and MOTZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Jeffrey Michael Steingold, Petitioner Pro Se. Richard Farber, Paula
Marie Junghans, Jeffrey Ronald Meyer, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C.; Stuart L. Brown, INTERNAL REVENUE SER-
VICE, Washington, D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Jeffrey Michael Steingold appeals from the tax court’s order
determining a deficiency and penalty with respect to his 1994
federal income tax liability. Our review of the record and the tax
court’s opinion discloses no reversible error. Accordingly, we af-
firm on the reasoning of the tax court. Steingold v. Commissioner,
No. 98-19841 (U.S. Tax Ct. Dec. 15, 2000). 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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