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U.S. Court of Appeals for the Fourth Circuit, 2014

Gould v. Commissioner

Gould v. Commissioner
U.S. Court of Appeals for the Fourth Circuit · Decided January 27, 2014 · Diaz, Hamilton, Wilkinson
552 F. App'x 250

Counsel

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.

Gould v. Commissioner

Cases that cite this one

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Opinion of the Court

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

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 Reve*251nue, 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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