United States of America v. Simon Kinsinger

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-2120
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
versus
SIMON KINSINGER,
Defendant - Appellant.
Appeal from the United States District Court for the Western
District of Virginia, at Harrisonburg. James H. Michael, Jr.,
Senior District Judge. (MISC-02-3-5)
Submitted: February 20, 2003 Decided: February 26, 2003
Before LUTTIG, MOTZ, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Simon Kinsinger, Appellant Pro Se. David I. Pincus, Kenneth W.
Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.;
Thomas Linn Eckert, Assistant United States Attorney, Roanoke,
Virginia, for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Simon Kinsinger appeals from the district court’s order
granting the Government’s motion to enforce an IRS summons. Our
review of the record and the district court’s opinion discloses no
reversible error. Accordingly, we affirm on the reasoning of the
district court. United States v. Kinsinger, No. MISC-02-3-5 (W.D.
Va. Sept. 19, 2002). 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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