Patrick Mooney v. Commissioner of Internal Reven

Filing 920090121


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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 08-1899 PATRICK MICHAEL MOONEY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. On Appeal from the United States Tax Court. 21647). (Tax Ct. No. 06- Submitted: January 15, 2009 Decided: January 21, 2009 Before MOTZ and Circuit Judge. SHEDD, Circuit Judges, and HAMILTON, Senior Affirmed by unpublished per curiam opinion. Patrick Michael Mooney, Appellant Pro Se. Marion Elizabeth Erickson, Steven Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Nathan J. Hochman, Assistant Attorney General, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Patrick dismissing his Mooney appeals for from the tax court's of order the petition redetermination Commissioner's finding of a deficiency in Mooney's 2004 income taxes and assessing penalties. We have reviewed the record and the tax court's opinion and find no abuse of discretion and no reversible error. the tax court. Accordingly, we affirm on the reasoning of Mooney v. Comm'r., Tax Ct. No. 06-21647 (U.S. We dispense with oral argument because Tax Ct. May 5, 2008). 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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