Stanley A. Cook v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-1501
STANLEY A. COOK,
Petitioner – Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent – Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 06-24547)
Submitted: September 29, 2009 Decided: October 2, 2009
Before NIEMEYER, MICHAEL, and MOTZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Stanley A. Cook, Appellant Pro Se. Richard Farber, Steven
Kiyoto Uejio, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Stanley A. Cook appeals from the tax court’s orders
upholding the Commissioner’s deficiency determination as to
Cook’s income tax liability for the 2003 tax year, and denying
his motion for reconsideration. We have reviewed the record and
find no reversible error. Accordingly, we affirm for the
reasons stated by the tax court. See Cook v. Comm’r, IRS, Tax
Ct. No. 06-24547 (U.S.T.C. July 30, 2008; Nov. 18, 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.
AFFIRMED

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