Jackie H. Robinson v. Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-1380
JACKIE H. ROBINSON; ESTATE OF LOLITA I. ROBINSON, Deceased,
JACKIE H. ROBINSON, Administrator,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 248-11)
Submitted: August 24, 2015 Decided: September 3, 2015
Before GREGORY, AGEE, and FLOYD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Jackie H. Robinson; Estate of Lolita I. Robinson, Deceased,
Jackie H. Robinson, Administrator, Appellants Pro Se. Paul
Andrew Allulis, Bruce R. Ellisen, 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Unpublished opinions are not binding precedent in this circuit.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:
Jackie H. Robinson and the Estate of Lolita I. Robinson
appeal the tax court’s order sustaining the Commissioner’s
assessment of deficiencies and penalties with respect to their
2007 and 2008 federal tax liabilities. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. Robinson v. Comm’r of
Internal Revenue, Tax Ct. No. 248-11 (U.S. Tax Ct. Jan. 8.
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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