Jerome Brown, Sr. v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 028061-13. Copies to all parties and the tax court. [999457870]. Mailed to: appellant. [14-1470]

Appeal: 14-1470

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Filed: 10/20/2014

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 14-1470

JEROME JULIUS BROWN, SR.,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Appeal from the United States Tax Court.
(Tax Ct. No. 028061-13)

Submitted:

October 9, 2014

Decided:

October 20, 2014

Before WILKINSON, NIEMEYER, and SHEDD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Jerome Julius Brown, Sr., Appellant Pro Se. Michael J. Haungs,
Laurie Allyn Snyder, Tax Division, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 14-1470

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Filed: 10/20/2014

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PER CURIAM:
Jerome Julius Brown, Sr. appeals the tax court’s order
dismissing his case for lack of jurisdiction.
the record and find no reversible error.
for the reasons stated by the tax court.
No. 028061-13 (U.S.T.C. Apr. 17, 2014).

We have reviewed

Accordingly, we affirm
See Brown v. Comm’r,
We dispense with oral

argument because the facts and legal contentions are adequately
presented in the materials before this court and argument would
not aid the decisional process.
AFFIRMED

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