Christopher Joseph Bush v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-1949
CHRISTOPHER JOSEPH BUSH; ROBIN LEIGH
PICKERING,
Petitioners - Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 00-7401)
Submitted: November 21, 2002 Decided: November 27, 2002
Before NIEMEYER, WILLIAMS, and TRAXLER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Christopher Joseph Bush, Robin Leigh Pickering, Appellants Pro Se.
Eileen J. O’Connor, Assistant Attorney General, Teresa Ellen
McLaughlin, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C.; B. John Williams, Jr., INTERNAL REVENUE
SERVICE, 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Unpublished opinions are not binding precedent in this circuit.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:
Christopher Joseph Bush and Robin Leigh Pickering appeal from
the tax court’s order determining a deficiency with respect to
their 1996 federal income tax liability. We have reviewed the
record and the tax court’s opinion and find no reversible error.
Accordingly, we affirm on the reasoning of the tax court. See Bush
v. Commissioner, No. 00-7401 (U.S. Tax Ct. May 14, 2002). We deny
Appellants’ motion for formal briefs and 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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