Robert C. Davis, Jr v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-7529
ROBERT C. DAVIS, JR.,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
On Appeal from the United States Tax Court. (Tax Ct. No. 19813-03)
Submitted: July 31, 2007 Decided: August 13, 2007
Before MICHAEL and DUNCAN, Circuit Judges, and WILKINS, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Robert C. Davis, Jr., Appellant Pro Se. David I. Pincus, Eileen J.
O’Connor, Assistant Attorneys General, Patrick J. Urda, UNITED
STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Robert C. Davis, Jr., appeals the tax court’s orders:
(1) determining a deficiency and related penalties with respect to
his 2000 federal income tax liability and (2) denying his motion to
vacate. We have reviewed the record and find no reversible error.
Accordingly, we affirm on the tax court’s reasoning. Davis v.
Comm’r, Tax Ct. No. 19813-03 (U.S. Tax Ct. April 7, 2006; May 26,
2006). 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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