Corbin v. Commissioner, IRS

Filing 920061102


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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 06-1419 DAVE CORBIN; ESTHER CORBIN, Petitioners - Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 15414-05) Submitted: October 31, 2006 Decided: November 2, 2006 Before WILLIAMS, MICHAEL, and GREGORY, Circuit Judges. Affirmed by unpublished per curiam opinion. Dave Corbin, Esther Corbin, Appellants Pro se. Kenneth L. Greene, Regina Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM: Dave Corbin and Esther Corbin appeal the tax court's orders dismissing their petition for lack of jurisdiction and denying their motion for reconsideration. record and find no reversible error. the reasons stated by the tax court. We have reviewed the Accordingly, we affirm for Corbin v. Comm'r, IRS, Tax We Ct. No. 15414-05 (U.S. Tax Ct. Nov. 28, 2005; Jan. 23, 2006). 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 - 2 -

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