UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 95-3070

GEORGE YOSSIF, Plaintiff - Appellant, versus UNITED STATES OF AMERICA, Defendant - Appellee.

Appeal from the United States District Court for the District of Maryland, at Baltimore. Frederic N. Smalkin, District Judge. (MISC-95-70-S)

Submitted: January 11, 1996 Decided: January 23, 1996

Before RUSSELL, HALL, and WILKINSON, Circuit Judges.

Affirmed by unpublished per curiam opinion.

George Yossif, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

PER CURIAM: Appellant appeals from the district court's order dismissing as legally frivolous his petition to quash an Internal Revenue Ser- vice summons pursuant to 26 U.S.C. § 7609 (b)(2)(A) (1988). We have reviewed the record and the district court's opinion and find no reversible error. Accordingly, we affirm on the reasoning of the district court. Yossif v. United States, No. MISC-95-70-S (D. Md. Sept. 19, 1995). 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