Wayne E. Wham v. Commissioner of Internal Revenue

Fourth Circuit

Wayne E. Wham v. Commissioner of Internal Revenue

812 F.2d 1402, 1987 U.S. App. LEXIS 2326, 1987 WL 36514

CourtCourt of Appeals for the Fourth Circuit

DecidedFebruary 20, 1987

Docket86-1209

StatusUnpublished

This text of 812 F.2d 1402 (Wayne E. Wham v. Commissioner of Internal Revenue) 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

Wayne E. Wham v. Commissioner of Internal Revenue, 812 F.2d 1402, 1987 U.S. App. LEXIS 2326, 1987 WL 36514 (4th Cir. 1987).

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Opinion

812 F.2d 1402
Unpublished Disposition

NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.
Wayne E. WHAM, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 86-1209.

United States Court of Appeals, Fourth Circuit.

Submitted Jan. 20, 1987.
Decided Feb. 20, 1987.

Before RUSSELL, SPROUSE and CHAPMAN, Circuit Judges.

Wayne E. Wham, appellant pro se.

Robert Steven Pomerance, Michael Lee Paup, Roger Milton Olsen, United States Department of Justice; Jean Owens, Internal Revenue Service, for appellee.

PER CURIAM:

A review of the record and the Tax Court's opinion discloses that this appeal from that court's order assessing a deficiency is without merit. Because the dispositive issues recently have been decided authoritatively, we dispense with oral argument, deny appellant's motion for stay, and affirm the judgment below on the reasoning of the Tax Court. Wham v. Commissioner, Tax Court No. 10680-83 (Dec. 26, 1985 and April 23, 1986).

AFFIRMED.

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