Robert C. Johnson v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-2285
ROBERT C. JOHNSON,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 93-18457)
Submitted: January 30, 2003 Decided: February 4, 2003
Before WIDENER, NIEMEYER, and TRAXLER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Robert C. Johnson, Appellant Pro Se. Curtis Clarence Pett, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C.; B. John Williams,
Jr., INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Robert C. Johnson appeals the tax court’s order dismissing his
petition for failure to prosecute. Our review of the record and the
tax court’s opinion discloses no reversible error. Accordingly, we
affirm on the reasoning of the tax court. See Johnson v.
Commissioner, No. 93-18457 (U.S. Tax Ct. Oct. 18, 2002). We deny
Johnson’s motion for summary disposition and 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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