Douglas Little v. United States

U.S. Court of Appeals for the Fourth Circuit
Douglas Little v. United States, 671 F. App'x 166 (4th Cir. 2016)

Douglas Little v. United States

Opinion

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Douglas E. Little, as personal representative for the Estate of Theodore B. Gould, appeals from the district court’s order dismissing Gould’s complaint on the basis of sovereign immunity and res judicata. We have reviewed the record and find no re *167 versible error. Accordingly, we affirm for the reasons stated by the district court. Gould v. United States, No. 3:15-cv-00038-NKM, 2015 WL 6957997 (W.D. Va. Nov. 10, 2015). 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

Reference

Full Case Name
Douglas E. LITTLE, Personal Representative for the Estate of Theodore B. Gould, Plaintiff-Appellant, v. UNITED STATES of America, Commissioner of Internal Revenue John Koskinen; Loretta E. Lynch, Attorney General, Defendants-Appellees
Status
Unpublished