Floyd v. Commissioner

Fourth Circuit

Floyd v. Commissioner

414 F. App'x 562

CourtCourt of Appeals for the Fourth Circuit

DecidedMarch 4, 2011

DocketNo. 10-1881

StatusPublished

This text of 414 F. App'x 562 (Floyd 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

Floyd v. Commissioner, 414 F. App'x 562 (4th Cir. 2011).

Pincite

Opinion

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Billy D. Floyd appeals from the district court’s order dismissing for lack of jurisdiction his mandamus petition in which he sought to enjoin the United States from seizing his property to collect on a tax liability he disputes. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Floyd v. Comm’r. Internal Rev. Serv., No. 3:10-cv-00066-FDW-DSC, 2010 WL 2791291 (W-D.N.C. July 14, 2010). 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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Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Billy D. Floyd appeals from the district court’s order dismissing for lack of jurisdiction his mandamus petition in which he sought to enjoin the United States from seizing his property to collect on a tax liability he disputes. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Floyd v. Comm’r. Internal Rev. Serv., No. 3:10-cv-00066-FDW-DSC, 2010 WL 2791291 (W-D.N.C. July 14, 2010). 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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Bluebook (online)

414 F. App'x 562, Counsel Stack Legal Research, https://law.counselstack.com/opinion/floyd-v-commissioner-ca4-2011.