UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 95-2511

In Re: WILBUR P. HOLLAR and RUTH CAROL HOLLAR, Debtors. _________________________

WILBUR P. HOLLAR; RUTH CAROL HOLLAR, Plaintiffs - Appellants, versus

UNITED STATES OF AMERICA; INTERNAL REVENUE SERVICE, Defendants - Appellees.

Appeal from the United States District Court for the Middle District of North Carolina, at Greensboro. N. Carlton Tilley, Jr., District Judge. (CA-95-351-2, BK-93-11389C-7W) Submitted: January 18, 1996 Decided: February 15, 1996

Before HAMILTON and LUTTIG, Circuit Judges, and CHAPMAN, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Wilbur P. Hollar, Ruth Carol Hollar, Appellants Pro Se. Thomas Pearson Holderness, Lawrence P. Blaskopf, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

PER CURIAM: Appellant appeals from the district court's order affirming the bankruptcy court's dismissal of this action on the basis of res judicata. 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. Hollar v. United States, Nos. CA- 95-351-2; BK-93-11389C-7W (M.D.N.C. June 14, 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