UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1049

BAHMAN KHODARAHM ABADIAN,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 09-7184)

Submitted: November 30, 2010 Decided: December 3, 2010

Before WILKINSON, KEENAN, and WYNN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Bahman Khodarahm Abadian, Appellant Pro Se. Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Bahman Khodarahm Abadian appeals the tax court’s order

sustaining the Commissioner’s determination of a deficiency and

addition to tax with respect to Abadian’s 2006 federal income

tax liability. We have reviewed the record and find no

reversible error. Accordingly, we affirm for the reasons stated

by the tax court. Abadian v. Comm’r of Internal Revenue, Tax

Ct. No. 09-7184 (U.S. Tax Ct. Nov. 2, 2009). 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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