David A. Richardson v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 04-2277
DAVID A. RICHARDSON,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 97-12718)
Submitted: February 24, 2005 Decided: March 4, 2005
Before NIEMEYER, WILLIAMS, and KING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
David A. Richardson, Appellant Pro Se. David I. Pincus, Francesca
Ugolini Tamami, UNITED STATES DEPARTMENT OF JUSTICE, 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Unpublished opinions are not binding precedent in this circuit.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:
David A. Richardson appeals from the tax court’s orders:
(1) denying his motion for leave to file a motion to vacate the tax
court’s prior order resolving a dispute with respect to
Richardson’s federal income tax for the 1989 to 1994 tax years, and
(2) denying his motion for reconsideration of that denial. Our
review of the record and the tax court’s orders discloses no abuse
of discretion and no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. Richardson v. Comm’r, No. 97-
12718 (U.S. Tax Ct. July 6 & July 27, 2004). 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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