William E. Creen v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 00-1083
WILLIAM E. CREEN,
Petitioner - Appellant,
versus
INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 99-10294)
Submitted: April 13, 2000 Decided: April 20, 2000
Before WIDENER and WILKINS, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
William E. Creen, Petitioner Pro Se. Robert J. Branman, UNITED
STATES DEPARTMENT OF JUSTICE, 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Unpublished opinions are not binding precedent in this circuit.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:
William E. Creen appeals from the tax court’s order dismissing
his petition for failure to state a claim upon which relief could
be granted. Creen asserted in his petition that compensation from
his labor was not taxable as wages because it was earned in South
Carolina. We have reviewed the record and the tax court’s opinion
and find no reversible error. Accordingly, we affirm on the rea-
soning of the tax court. See Creen v. Internal Revenue Serv., No.
99-10294 (U.S.T.C. Oct. 19, 1999). 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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