Godfrey L.c. Phelps v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 08-1770
GODFREY L.C. PHELPS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 05-20569)
Submitted: November 20, 2008 Decided: November 25, 2008
Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Dismissed by unpublished per curiam opinion.
Godfrey L.C. Phelps, Petitioner Pro Se. John A. Nolet, Steven
Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division,
Washington, D.C., for Respondent.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Godfrey L.C. Phelps appeals from the tax court’s order
determining a deficiency with respect to his 2001 federal income
tax liability. We have reviewed the record and find no
reversible error. Accordingly, we deny Phelps’ motion to
proceed in forma pauperis and dismiss for the reasons stated by
the tax court. United States v. Phelps (U.S. Tax Ct. No. 1:05-
205669 April 7, 2008). 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.
DISMISSED

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