DOUGLAS E. LITTLE, Personal Representative for the Estate of Theodore B. Gould v. UNITED STATES OF AMERICA, Commissioner of Internal Revenue John Koskinen

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-2527
DOUGLAS E. LITTLE, Personal Representative for the Estate of
Theodore B. Gould,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA, Commissioner of Internal Revenue
John Koskinen; LORETTA E. LYNCH, Attorney General,
Defendants - Appellees.
Appeal from the United States District Court for the Western
District of Virginia, at Charlottesville. Norman K. Moon, Senior
District Judge. (3:15-cv-00038-NKM)
Submitted: October 28, 2016 Decided: December 16, 2016
Before WILKINSON and DIAZ, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Paul M. Donovan, LAROE, WINN, MOERMAN & DONOVAN, Washington, D.C.,
for Appellant. Caroline D. Ciraolo, Acting Assistant Attorney
General, Bridget M. Rowan, Sherra Wong, Tax Division, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Douglas E. Little, as personal representative for the Estate
of Theodore B. Gould, appeals from the district court’s order
dismissing Gould’s complaint on the basis of sovereign immunity
and res judicata. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated
by the district court. Gould v. United States, No. 3:15-cv-00038-
NKM (W.D. Va. Nov. 10, 2015). 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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