U.S. Court of Appeals for the Fourth Circuit, 2002

Bush v. Commissioner

U.S. Court of Appeals for the Fourth Circuit · Decided November 27, 2002

51 F. App'x 422

Counsel

Christopher Joseph Bush, Robin Leigh Pickering, Appellants Pro Se. Eileen J. O’Connor, Assistant Attorney General, Teresa Ellen McLaughlin, Laurie Allyn Snyder, United States Department of Justice, Washington, D.C.; B. John Williams, Jr., Internal Revenue Service, Washington, D.C., for Appellee.

Cases that cite this one

2 later published cases cite this decision.

Schlievert v. Comm'r (United States Tax Court 2013)
Wilmot v. Comm'r (United States Tax Court 2011)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

Christopher Joseph Bush and Robin Leigh Pickering appeal from the tax court’s order determining a deficiency with respect to their 1996 federal income tax liability. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. See Bush v. Commissioner, No. 00-7401 (U.S. Tax Ct. May 14, 2002). We deny Appellants’ motion for formal briefs and 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

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