Rodney William Gattie v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 16-1632
RODNEY WILLIAM GATTIE,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 002782-15)
Submitted: October 18, 2016 Decided: October 20, 2016
Before WILKINSON, KING and FLOYD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Rodney William Gattie, Appellant Pro Se. Corey R. Clapper,
INTERNAL REVENUE SERVICE, Greensboro, North Carolina; Gilbert
Steven Rothenberg, Senior Attorney, Jonathan S. Cohen, Douglas
Campbell Rennie, 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Unpublished opinions are not binding precedent in this circuit.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:
Rodney William Gattie appeals the tax court’s order
sustaining the Commissioner’s assessment of a deficiency and
penalties with respect to his 2008 federal income tax liability.
We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the tax court.
Gattie v. Comm’r of Internal Revenue, Tax Ct. No. 002782-15
(U.S. Tax Ct. Mar. 31, 2016). We dispense with oral argument
because the facts and legal contentions are adequately presented
in the materials before this court and argument would not aid
the decisional process.
AFFIRMED

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