Schneider v. Commissioner

Fourth Circuit

Schneider v. Commissioner

326 F. App'x 143

CourtCourt of Appeals for the Fourth Circuit

DecidedJune 2, 2009

DocketNo. 08-2290

StatusPublished

This text of 326 F. App'x 143 (Schneider 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

Schneider v. Commissioner, 326 F. App'x 143 (4th Cir. 2009).

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Opinion

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Christian K. Schneider appeals the tax court’s orders: (1) granting summary judgment in favor of the Commissioner on Schneider’s petition challenging collection activities with respect to his 1997-2000 federal income tax liability, and (2) denying his motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Schneider v. Comm’r of Internal Revenue, No. 06-9348 (U.S. Tax Ct. Sept. 10, 2008; Oct. 17, 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.

AFFIRMED.

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Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Christian K. Schneider appeals the tax court’s orders: (1) granting summary judgment in favor of the Commissioner on Schneider’s petition challenging collection activities with respect to his 1997-2000 federal income tax liability, and (2) denying his motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Schneider v. Comm’r of Internal Revenue, No. 06-9348 (U.S. Tax Ct. Sept. 10, 2008; Oct. 17, 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.

AFFIRMED.

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Bluebook (online)

326 F. App'x 143, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schneider-v-commissioner-ca4-2009.