Rodney L. Burr v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-2205
RODNEY L. BURR,
Petitioner - Appellant,
versus
INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 99-12918)
Submitted: January 16, 2003 Decided: February 20, 2003
Before NIEMEYER, MICHAEL, and KING, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Rodney L. Burr, Appellant Pro Se. 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Unpublished opinions are not binding precedent in this circuit.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:
Rodney L. Burr appeals from the tax court’s decision upholding
the Commissioner’s determination of deficiencies and additions to
tax for the years 1995 and 1996. We have reviewed the record and
find no reversible error. Accordingly, we affirm on the reasoning
of the tax court. See Burr v. Internal Revenue Service, No. 99-
12918 (U.S.T.C. July 12, 2002). 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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