Estate of Mary v. Allison v. Commissioner of Internal Revenue
This text of 403 F. App'x 866 (Estate of Mary v. Allison v. Commissioner of Internal Revenue) 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
Affirmed by unpublished PER CURIAM opinion.
Unpublished opinions are not binding precedent in this circuit.
Daniel B. Allison, II, individually and as the administrator of the Estate of Mary V. Allison, appeals from the tax court’s orders imposing sanctions on him and upholding the Commissioner’s determination of a deficiency in the estate’s gift tax. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Estate of *867 Mary V. Allison v. Comm’r of IRS, Nos. 00-247; 00-714 (U.S.T.C. Feb. 12, 2009 & Dec. 1, 2009). We 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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