Theodore Gould v. US

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 3:15-cv-00038-NKM. Copies to all parties and the district court. [999988389]. [15-2527]

Appeal: 15-2527

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Filed: 12/16/2016

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 15-2527

DOUGLAS E. LITTLE, Personal Representative for the Estate of
Theodore B. Gould,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA, Commissioner of Internal Revenue
John Koskinen; LORETTA E. LYNCH, Attorney General,
Defendants - Appellees.

Appeal from the United States District Court for the Western
District of Virginia, at Charlottesville. Norman K. Moon, Senior
District Judge. (3:15-cv-00038-NKM)

Submitted:

October 28, 2016

Decided:

December 16, 2016

Before WILKINSON and DIAZ, Circuit Judges, and HAMILTON, Senior
Circuit Judge.

Affirmed by unpublished per curiam opinion.

Paul M. Donovan, LAROE, WINN, MOERMAN & DONOVAN, Washington, D.C.,
for Appellant.
Caroline D. Ciraolo, Acting Assistant Attorney
General, Bridget M. Rowan, Sherra Wong, Tax Division, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 15-2527

Doc: 29

Filed: 12/16/2016

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PER CURIAM:
Douglas E. Little, as personal representative for the Estate
of Theodore B. Gould, appeals from the district court’s order
dismissing Gould’s complaint on the basis of sovereign immunity
and res judicata.
reversible error.

We have reviewed the record and find no
Accordingly, we affirm for the reasons stated

by the district court.

Gould v. United States, No. 3:15-cv-00038-

NKM (W.D. Va. Nov. 10, 2015).

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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