Messina v. Commissioner of Internal Revenue

Fourth Circuit

Messina v. Commissioner of Internal Revenue

219 F. App'x 328

Procedural entryThis page is a short order in Messina v. Commissioner of Internal Revenue. Read the opinion of the Court — 333 F. App'x 722 →

Court of Appeals for the Fourth Circuit·Decided February 27, 2007·No. No. 06-1940·Published

Opinion

PER CURIAM:

Deborah A. Messina appeals the tax court’s order upholding the Commissioner’s determination of a deficiency in Messi-na’s 1994 income taxes and assessing penalties. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Messina v. Comm’r of Internal Revenue, No. [329]*32910926-04, 2006 WL 1330105 (U.S.T.C. May 16, 2006). 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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PER CURIAM:

Deborah A. Messina appeals the tax court’s order upholding the Commissioner’s determination of a deficiency in Messi-na’s 1994 income taxes and assessing penalties. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Messina v. Comm’r of Internal Revenue, No. [329]*32910926-04, 2006 WL 1330105 (U.S.T.C. May 16, 2006). 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.

Messina v. Commissioner of Internal Revenue, 219 F. App'x 328 (4th Cir. 2007).

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