Cole v. Commissioner

Fourth Circuit

Cole v. Commissioner

568 F. App'x 240

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 28, 2014

DocketNo. 13-2520

StatusPublished

This text of 568 F. App'x 240 (Cole 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

Cole v. Commissioner, 568 F. App'x 240 (4th Cir. 2014).

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Opinion

PER CURIAM:

Adebayo Cole appeals from the tax court’s order dismissing his tax court petition for failure to prosecute and upholding the Commissioner of Internal Revenue’s determinations with respect to Cole’s income tax liabilities for the 2008 and 2009 tax years. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Cole v. Comm’r of Internal Revenue, No. 29496-11 (U.S.T.C. June 24, 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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PER CURIAM:

Adebayo Cole appeals from the tax court’s order dismissing his tax court petition for failure to prosecute and upholding the Commissioner of Internal Revenue’s determinations with respect to Cole’s income tax liabilities for the 2008 and 2009 tax years. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Cole v. Comm’r of Internal Revenue, No. 29496-11 (U.S.T.C. June 24, 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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Bluebook (online)

568 F. App'x 240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cole-v-commissioner-ca4-2014.