Bush v. Commissioner
This text of 51 F. App'x 422 (Bush v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Christopher Joseph Bush and Robin Leigh Pickering appeal from the tax court’s order determining a deficiency with respect to their 1996 federal income tax liability. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. See Bush v. Commissioner, No. 00-7401 (U.S. Tax Ct. May 14, 2002). We deny Appellants’ motion for formal briefs and 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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