ESTATE OF MARY V. ALLISON, Donor, Deceased v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1273
ESTATE OF MARY V. ALLISON, Donor, Deceased; DANIEL B.
ALLISON, II, former attorney of record for the Estate of
Mary V. Allison, Donor, Deceased,
Petitioners – Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent – Appellee.
Appeal from the United States Tax Court.
(Tax Ct. Nos. 00-247; 00-714)
Submitted: November 30, 2010 Decided: December 3, 2010
Before WILKINSON, KEENAN, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Daniel B. Allison, II, Appellant Pro Se. Curtis Clarence Pett,
Bruce R. Ellisen, 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Unpublished opinions are not binding precedent in this circuit.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:
Daniel B. Allison, II, individually and as the
administrator of the Estate of Mary V. Allison, appeals from the
tax court’s orders imposing sanctions on him and upholding the
Commissioner’s determination of a deficiency in the estate’s
gift tax. We have reviewed the record and find no reversible
error. Accordingly, we affirm for the reasons stated by the tax
court. Estate of Mary V. Allison v. Comm’r of IRS, Nos. 00-247;
00-714 (U.S.T.C. Feb. 12, 2009 & Dec. 1, 2009). 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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