James Clement Powell; Lucy Hamrick Powell v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 17-1518
JAMES CLEMENT POWELL; LUCY HAMRICK POWELL,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 008349-13)
Submitted: September 28, 2017 Decided: October 17, 2017
Before NIEMEYER, MOTZ, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
James Clement Powell, Lucy Hamrick Powell, Appellants Pro Se. Anthony T. Sheehan,
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Unpublished opinions are not binding precedent in this circuit.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:
James Clement Powell and Lucy Hamrick Powell appeal from the tax court’s
order recomputing their federal income tax liability in light of concessions made by the
Commissioner in a prior appeal. We have reviewed the record and the tax court’s
decision entered upon remand from this court and have found no reversible error.
Accordingly, we affirm for the reasons stated by the tax court. Powell v. Comm’r, Tax
Ct. No. 008349-13 (U.S. Tax Ct. Jan. 18, 2017). We deny the Powells’ motion for stay
of collection pending appeal, and 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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