Wallace Bradsher, Jr. v. Commissioner of Internal Reven


UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 10S-6772 Copies to all parties and the district court/agency. [998477698] [10-1754]

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Wallace Bradsher, Jr. v. Commissioner of Internal Reven Doc. 0 Case: 10-1754 Document: 16 Date Filed: 12/03/2010 Page: 1 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1754 WALLACE WAYNE BRADSHER, JR.; PAMELA FOGLEMAN BRADSHER, Petitioners Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 10S-6772) Submitted: November 30, 2010 Decided: December 3, 2010 Before WILKINSON, KEENAN, and WYNN, Circuit Judges. Affirmed by unpublished per curiam opinion. Wallace Wayne Bradsher, Jr., Pamela Fogleman Bradsher, Appellants Pro Se. John DiCicco, Richard Farber, John A. Nolet, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; William J. Wilkins, INTERNAL REVENUE SERVICE, Washington, D.C.; Johnny Craig Young, INTERNAL REVENUE SERVICE, Greensboro, North Carolina, for Appellee. Unpublished opinions are not binding precedent in this circuit. Dockets.Justia.com Case: 10-1754 Document: 16 Date Filed: 12/03/2010 Page: 2 PER CURIAM: Wallace Bradsher untimely appeal filed, Wayne from their Bradsher, tax Jr., and order Pamela Fogleman as the the court's for dismissing, of petition redetermination deficiency in their 2005 income taxes. record and find no reversible error. the reasons stated by the tax court. We have reviewed the Accordingly, we affirm for See Bradsher v. Comm'r, Internal Rev., Tax Ct. No. 10S-6772 (U.S. Tax Ct. May 18, 2010). 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 2

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