Carroll v. Commissioner

Fourth Circuit

Carroll v. Commissioner

530 F. App'x 281

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 25, 2013

DocketNo. 13-1309

StatusPublished

Cited by1 cases

This text of 530 F. App'x 281 (Carroll 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.

Bluebook

Carroll v. Commissioner, 530 F. App'x 281 (4th Cir. 2013).

Pincite

Opinion

Dismissed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Michael James Carroll appeals the tax court’s order dismissing his petition for lack of jurisdiction. We have reviewed the record and find no reversible error. Accordingly, we dismiss for the reasons stated by the district court. Carroll v. Comm’r of Internal Revenue, Tax Court No. 026355-12 (U.S. Tax Ct. Feb. 13, 2013). We deny leave to proceed in forma pauperis and 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.

DISMISSED.

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Dismissed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Michael James Carroll appeals the tax court’s order dismissing his petition for lack of jurisdiction. We have reviewed the record and find no reversible error. Accordingly, we dismiss for the reasons stated by the district court. Carroll v. Comm’r of Internal Revenue, Tax Court No. 026355-12 (U.S. Tax Ct. Feb. 13, 2013). We deny leave to proceed in forma pauperis and 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.

DISMISSED.

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Bluebook (online)

530 F. App'x 281, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carroll-v-commissioner-ca4-2013.