Royo v. Commissioner, IRS

• Court: Court of Appeals for the Fourth Circuit
• Decided: April 30, 1998
• Docket: 98-1094
• Status: Unpublished

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 98-1094

FRANCISCO JAVIER ROYO,

Petitioner - Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

On Appeal from the United States Tax Court. (Tax Ct. No. 96-6033)

Submitted: April 16, 1998 Decided: April 30, 1998

Before WILKINS and HAMILTON, Circuit Judges, and PHILLIPS, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Francisco Javier Royo, Appellant Pro Se. Bruce Raleigh Ellisen, Robert William Metzler, Joan Iris Oppenheimer, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM:

Appellant appeals the United States Tax Court's order dismiss-

ing his action for want of prosecution. We have reviewed the record

and the tax court's opinion. Finding no abuse of discretion, we

affirm. See Hillig v. Commissioner, 916 F.2d 171, 174 (4th Cir. 1990). Appellant's motion for stay pending receipt of his legal

materials is denied. We dispense with oral argument because the

facts and legal contentions are adequately presented in the mate-

rials before the court and argument would not aid the decisional process.

AFFIRMED