Duane E. Hudspath v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 05-1774
DUANE E. HUDSPATH,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 04-5865-L)
Submitted: March 31, 2006 Decided: April 25, 2006
Before WILKINSON, NIEMEYER, and LUTTIG, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Duane E. Hudspath, Appellant Pro Se. Ellen Page DelSole, Eileen J.
O’Connor, Assistant Attorney General, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C.; Donald L. Korb, 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Unpublished opinions are not binding precedent in this circuit.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:
Duane E. Hudspath appeals from the tax court’s order
granting summary judgment in favor of the Commissioner in the
underlying collection proceeding regarding Hudspath’s 1996 and 1997
federal income tax liabilities. Our review of the record and the
tax court’s opinion discloses no reversible error. Accordingly, we
affirm for the reasons stated by the tax court. See Hudspath v.
Comm’r, No. 04-5865-L (U.S. Tax Ct. Apr. 12, 2005). 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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