Tilley v. United States

U.S. Court of Appeals for the Fourth Circuit

Tilley v. United States

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 98-1473

THOMAS E. TILLEY; IRIS M. TILLEY,

Plaintiffs - Appellants,

versus

UNITED STATES OF AMERICA,

Defendant - Appellee.

Appeal from the United States District Court for the Western Dis- trict of Virginia, at Danville. Jackson L. Kiser, Senior District Judge. (CA-97-1-MC-D)

Submitted: November 19, 1998 Decided: December 1, 1998

Before HAMILTON and WILLIAMS, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Thomas E. Tilley, Iris M. Tilley, Appellants Pro Se. Janet A. Bradley, Melissa Anemojanis Holton, Jeffrey Ronald Meyer, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; John Francis Corcoran, OFFICE OF THE UNITED STATES ATTORNEY, Roanoke, Virginia, for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM:

Thomas E. and Iris M. Tilley appeal from the district court’s

order denying their petition to quash a summons issued to a third-

party recordkeeper. We have reviewed the record and the district

court’s opinion and find no reversible error. Accordingly, we af- firm the district court’s denial of the petition. See

26 U.S.C.A. § 7609

(a)(1), (c)(2)(D) (West Supp. 1998). 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

2

Reference

Status
Unpublished