Stanley Cook v. Commissioner of Internal Reven

Filing 920091002

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 09-1501 STANLEY A. COOK, Petitioner Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 06-24547) Submitted: September 29, 2009 Decided: October 2, 2009 Before NIEMEYER, MICHAEL, and MOTZ, Circuit Judges. Affirmed by unpublished per curiam opinion. Stanley A. Cook, Appellant Pro Se. Richard Farber, Steven Kiyoto Uejio, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Stanley A. Cook appeals from the tax court's orders upholding the Commissioner's deficiency determination as to Cook's income tax liability for the 2003 tax year, and denying his motion for reconsideration. find no reversible error. We have reviewed the record and Accordingly, we affirm for the reasons stated by the tax court. See Cook v. Comm'r, IRS, Tax We Ct. No. 06-24547 (U.S.T.C. July 30, 2008; Nov. 18, 2008). 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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