Thomas E. Tilley v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 03-2473
THOMAS E. TILLEY,
Petitioner - Appellant,
versus
UNITED STATES OF AMERICA,
Respondent - Appellee,
and
MARVIN HEDGEPETH,
Party-in-interest.
Appeal from the United States District Court for the Western
District of North Carolina, at Statesville. Richard L. Voorhees,
District Judge. (CA-03-1-5)
Submitted: April 29, 2004 Decided: May 3, 2004
Before LUTTIG, WILLIAMS, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Thomas E. Tilley, Appellant Pro Se. Sara Ann Ketchum, Thomas J.
Clark, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.

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Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Thomas E. Tilley appeals from the district court’s order
dismissing his petition to quash a summons issued by the Internal
Revenue Service. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated by
the district court. See Tilley v. United States, No. CA-03-1-5
(W.D.N.C. Oct. 24, 2003). 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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