John M. Cobin v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 05-1962
JOHN M. COBIN,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA; MARK W. EVERSON,
Commissioner of Internal Revenue,
Defendants - Appellees.
Appeal from the United States District Court for the District of
South Carolina, at Greenville. Henry F. Floyd, District Judge.
(CA-04-2455-HFF)
Submitted: January 26, 2006 Decided: January 30, 2006
Before LUTTIG, WILLIAMS, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
John M. Cobin, Appellant Pro Se. Anthony Thomas Sheehan, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
John M. Cobin appeals from the district court’s order
dismissing his complaint in part for lack of jurisdiction and
granting summary judgment for the United States as to the remaining
claims in his complaint. He also appeals from the order denying
his motion for reconsideration. We have reviewed the record and
the district court’s orders and find no reversible error.
Accordingly, we affirm for the reasons stated by the district
court. See Cobin v. United States, No. CA-04-2455-HFF (D.S.C. July
29, 2005 & Aug. 19, 2005). We deny Cobin’s motion to appoint a law
professor to prepare a legal discussion of an issue asserted by
Cobin 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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