United States of America v. Gerard O’shea

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-1245
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
GERARD O’SHEA; KATHNELL O’SHEA; ALL ABOUT BEAUTY TRUST, Astrid
N. Dilullio, Trustee (Astrid N. Dilullio dismissed from this
matter pursuant to the Court’s Order entered 05/30/2013)
Gerard O’Shea and Kathnell O’Shea Trustees,
Defendants – Appellants,
and
KIM J. O’SHEA; GENESIS TRUST, Gerard O’Shea and Kathnell
O’Shea, Trustees; GAND K TRUST, Gerard O’Shea, Kathnell
O’Shea, and Kim J. O’Shea, Trustees,
Defendants.
Appeal from the United States District Court for the Southern
District of West Virginia, at Beckley. Irene C. Berger, District
Judge. (5:12-cv-04075)
Submitted: July 23, 2015 Decided: July 27, 2015
Before NIEMEYER and KING, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.

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Gerard O’Shea, Kathnell O’Shea, Appellants Pro Se. Marion
Elizabeth Erickson, Robert William Metzler, Tax Division, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Gerard and Kathnell O’Shea and All About Beauty Trust appeal
from the district court’s orders reducing to judgment the
Commissioner of Internal Revenue’s tax assessments against each of
them for unpaid tax liabilities for the 2002, 2003, and 2004 tax
years. We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the district
court. United States v. O’Shea, No. 5:12-cv-04075 (S.D.W. Va.
Feb. 20, 24, & 27, 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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