Haywood Allen Cannon v. North Carolina Department of Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 99-2500
HAYWOOD ALLEN CANNON,
Plaintiff - Appellant,
versus
NORTH CAROLINA DEPARTMENT OF REVENUE,
Defendant - Appellee.
Appeal from the United States District Court for the Eastern Dis-
trict of North Carolina, at Raleigh. James C. Fox, District Judge.
(CA-99-302)
Submitted: January 11, 2000 Decided: February 1, 2000
Before WILLIAMS and MOTZ, Circuit Judges, and HAMILTON, Senior Cir-
cuit Judge.
Affirmed by unpublished per curiam opinion.
Haywood Allen Cannon, Appellant Pro Se. Newton George Pritchett,
Jr., Assistant Attorney General, Raleigh, North Carolina, for
Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Haywood Allen Cannon appeals from the district court’s orders
affirming the bankruptcy court’s determination that the tax debt
Cannon owed to the North Carolina Department of Revenue was not
discharged in his Chapter 7 bankruptcy case. We have reviewed the
record, the district court’s opinions, and the bankruptcy court’s
opinions and find no reversible error. Accordingly, we affirm on
the reasoning of the district court. See Cannon v. North Carolina
Dep’t of Revenue, No. CA-99-302 (E.D.N.C. July 21 & Oct. 5, 1999).
We deny Cannon’s motion for appointment of counsel and his motion
for oral argument because the facts and legal contentions are ade-
quately presented in the materials before the court and argument
would not aid the decisional process.
AFFIRMED

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