Phelps v. Commissioner of Internal Revenue

Fourth Circuit

Phelps v. Commissioner of Internal Revenue

302 F. App'x 220

Court of Appeals for the Fourth Circuit·Decided November 25, 2008·No. No. 08-1770·Published

Opinion

PER CURIAM:

Godfrey L.C. Phelps appeals from the tax court’s order determining a deficiency with respect to his 2001 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we deny Phelps’ motion to proceed in for-ma pauperis and dismiss for the reasons stated by the tax court. United States v. Phelps (U.S. Tax Ct. No. 1:05-205669 April 7, 2008). 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.

DISMISSED.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

Godfrey L.C. Phelps appeals from the tax court’s order determining a deficiency with respect to his 2001 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we deny Phelps’ motion to proceed in for-ma pauperis and dismiss for the reasons stated by the tax court. United States v. Phelps (U.S. Tax Ct. No. 1:05-205669 April 7, 2008). 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.

DISMISSED.

Phelps v. Commissioner of Internal Revenue, 302 F. App'x 220 (4th Cir. 2008).

Pincite

302 F. App'x 220 (Phelps v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.