Larry J. Austin v. Commissioner of Int Revenue

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 28393-09 Copies to all parties and the district court/agency. [999734203].. [15-1229]

Appeal: 15-1229

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Filed: 01/12/2016

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 15-1229

LARRY J. AUSTIN,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Appeal from the United States Tax Court.
(Tax Ct. No. 28393-09)

Submitted:

October 30, 2015

Decided:

January 12, 2016

Before MOTZ, GREGORY, and THACKER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

John Edward Williams, LAW OFFICES OF JOHN EDWARD WILLIAMS,
Alexandria, Virginia, for Appellant.
Caroline D. Ciraolo,
Acting Assistant Attorney General, Joan I. Oppenheimer, Melissa
Briggs, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 15-1229

Doc: 35

Filed: 01/12/2016

Pg: 2 of 2

PER CURIAM:
Larry J. Austin appeals from the tax court’s orders: (1)
denying

his

motion

for

litigation

and

administrative

costs

pursuant to 26 U.S.C. § 7430 (2012), and (2) denying his motion
to reopen discovery.
court,

including

opinions,

and

we

We have reviewed the materials before the

the

parties’

find

no

briefs

reversible

and

error.

the

tax

court’s

Accordingly,

affirm for the reasons stated by the tax court.

we

Austin v.

Comm’r of Internal Revenue, Tax Ct. No. 28393-09 (U.S. Tax Ct.
Dec. 14, 2014; Dec. 17, 2014).

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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