Texte intégral
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1419
DAVE CORBIN; ESTHER CORBIN,
Petitioners - Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 15414-05)
Submitted: October 31, 2006 Decided: November 2, 2006
Before WILLIAMS, MICHAEL, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Dave Corbin, Esther Corbin, Appellants Pro se. Kenneth L. Greene,
Regina Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax
Division, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
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PER CURIAM:
Dave Corbin and Esther Corbin appeal the tax court’s
orders dismissing their petition for lack of jurisdiction and
denying their motion for reconsideration. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. Corbin v. Comm’r, IRS, Tax
Ct. No. 15414-05 (U.S. Tax Ct. Nov. 28, 2005; Jan. 23, 2006). 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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