Wallace Bradsher, Jr. v. Commissioner of Internal Reven

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UNPUBLISHED PER CURIAM OPINION filed.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

Wallace Bradsher, Jr. v. Commissioner of Internal Reven

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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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1754 WALLACE WAYNE BRADSHER, JR.; PAMELA FOGLEMAN BRADSHER, Petitioners ­ Appellants, v.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 Affirmed by unpublished per curiam opinion.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 Unpublished opinions are not binding precedent in this circuit.

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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

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