U.S. Court of Appeals for the Fourth Circuit, 2008

Amarasinghe v. Commissioner of Internal Revenue

Amarasinghe v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided June 23, 2008 · Wilkinson, Niemeyer, Michael
282 F. App'x 228

Counsel

Disamodha C. Amarasinghe, Narlie Amarasinghe, Appellants Pro Se. Donald L. Korb, Internal Revenue Service, Washington, D.C.; Teresa Ellen McLaughlin, Patrick J. Urda, United States Department of Justice, Washington, D.C., for Appellee.

Amarasinghe v. Commissioner of Internal Revenue

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Opinion

PER CURIAM:

Disamodha C. Amarasinghe and Narlie Amarasinghe appeal from the tax court’s order upholding the Commissioner’s determination of a deficiency in the Amarasinghes’ income tax for 2002. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Amara *229 singhe v. Comm’r. of Internal Revenue, Tax Ct. No. 06-15883 (U.S.T.C. Nov. 9, 2007). 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.

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