William F. Wright v. Commissioner of the Internal Revenue Service

Fourth Circuit

William F. Wright v. Commissioner of the Internal Revenue Service

74 F.3d 1235, 1996 U.S. App. LEXIS 38799, 1996 WL 23332

CourtCourt of Appeals for the Fourth Circuit

DecidedJanuary 23, 1996

Docket95-2435

StatusPublished

This text of 74 F.3d 1235 (William F. Wright v. Commissioner of the Internal Revenue Service) 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

William F. Wright v. Commissioner of the Internal Revenue Service, 74 F.3d 1235, 1996 U.S. App. LEXIS 38799, 1996 WL 23332 (4th Cir. 1996).

Pincite

Opinion

74 F.3d 1235
NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.

William F. WRIGHT, Petitioner-Appellant,
v.
COMMISSIONER OF THE INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 95-2435.

United States Court of Appeals, Fourth Circuit.

Submitted: January 11, 1996.
Decided: January 23, 1996.

William F. Wright, Appellant Pro Se. Gary R. Allen, Richard Farber, Sally J. Schornstheimer, United States Department of Justice, Washington, DC, for Appellee.

Before RUSSELL, HALL, and WILKINSON, Circuit Judges.

PER CURIAM:

Appellant appeals from the tax court's order dismissing his petition and imposing a penalty under 26 U.S.C. Sec. 6673 (1988) based on the frivolous nature of the allegations raised in his petition. We have reviewed the record and the tax court's opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. Wright v. Commissioner, Tax Ct. No. 95-1774 (U.S. Tax Ct. May 22, 1995). 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

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

74 F.3d 1235
NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.

William F. WRIGHT, Petitioner-Appellant,
v.
COMMISSIONER OF THE INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 95-2435.

United States Court of Appeals, Fourth Circuit.

Submitted: January 11, 1996.
Decided: January 23, 1996.

William F. Wright, Appellant Pro Se. Gary R. Allen, Richard Farber, Sally J. Schornstheimer, United States Department of Justice, Washington, DC, for Appellee.

Before RUSSELL, HALL, and WILKINSON, Circuit Judges.

PER CURIAM:

Appellant appeals from the tax court's order dismissing his petition and imposing a penalty under 26 U.S.C. Sec. 6673 (1988) based on the frivolous nature of the allegations raised in his petition. We have reviewed the record and the tax court's opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. Wright v. Commissioner, Tax Ct. No. 95-1774 (U.S. Tax Ct. May 22, 1995). 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

Cite This Page — Counsel Stack

Bluebook (online)

74 F.3d 1235, 1996 U.S. App. LEXIS 38799, 1996 WL 23332, Counsel Stack Legal Research, https://law.counselstack.com/opinion/william-f-wright-v-commissioner-of-the-internal-re-ca4-1996.