George Ellsworth Harris v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-2423
GEORGE ELLSWORTH HARRIS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent – Appellee.
On Appeal from the United States Tax Court.
(Tax Ct. No. 24102-06)
Submitted: May 26, 2011 Decided: May 31, 2011
Before KING, SHEDD, and DIAZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
George Ellsworth Harris, Appellant Pro Se. Kenneth L. Greene,
Supervisory Attorney, Anthony T. Sheehan, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., William J. Wilkins,
INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
George Ellsworth Harris appeals from the tax court’s
order upholding the Commissioner’s determination of a deficiency
in his 1995 income tax. We have reviewed the record and the tax
court’s opinion and find no clear error. Accordingly, we affirm
for the reasons stated by the tax court. Harris v. Comm’r of
Internal Revenue, No. 24102-06 (U.S.T.C. Nov. 23, 2010). 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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