UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 13-1850

THEODORE B. GOULD; ESTATE OF HELEN C. GOULD, deceased, Theodore B. Gould, Executor,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

No. 13-1851

THEODORE B. GOULD; ESTATE OF HELEN C. GOULD, deceased, Theodore B. Gould, Executor,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

No. 13-1852

THEODORE B. GOULD; ESTATE OF HELEN C. GOULD, deceased, Theodore B. Gould, Executor,

Petitioners - Appellants, v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeals from the United States Tax Court. (Tax Ct. Nos. 11606- 10L, 004592-08, 005887-07L)

Submitted: January 23, 2014 Decided: January 27, 2014

Before WILKINSON and DIAZ, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Theodore B. Gould, Appellant Pro Se. Gilbert Steven Rothenberg, Deputy Assistant Attorney General, Ivan C. Dale, Bruce R. Ellisen, Anthony T. Sheehan, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

2 PER CURIAM:

In these consolidated appeals, Theodore B. Gould,

individually, and as in his capacity as executor of the estate

of his wife, Helen C. Gould, appeals from the tax court’s orders

upholding the Commissioner of Internal Revenue’s determinations

with respect to the Goulds’ income tax liabilities for the 2000

to 2003 and 2005 to 2007 tax years. We have reviewed the record

and find no reversible error. Accordingly, we affirm for the

reasons stated by the tax court. Gould v. Comm’r of Internal

Revenue, Nos. 11606-10L, 004592-08, 005887-07L (U.S.T.C. Nov.

26, 2012; filed Feb. 22, 2013 & entered Feb. 25, 2013; Apr. 9,

2013). We dispense with oral argument because the facts and

legal contentions are adequately presented in the materials

before this court and argument would not aid the decisional

process.

AFFIRMED

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