US v. Eric Appelbaum
AMENDED OPINION filed amending and superseding opinion dated 06/08/2017. Originating case number: 5:12-cv-00186-RLV-DSC Copies to all parties. [16-1949]
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UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
Defendant - Appellant.
Appeal from the United States District Court for the Western District of North Carolina, at
Statesville. Richard L. Voorhees, District Judge. (5:12-cv-00186-RLV-DSC)
Submitted: June 2, 2017
Decided: June 8, 2017
Amended: August 29, 2017
Before NIEMEYER, SHEDD, and DIAZ, Circuit Judges.
Affirmed by unpublished per curiam opinion.
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William R. Terpening, TERPENING MOORS PLLC, Charlotte, North Carolina, for
Appellant. Jill Westmoreland Rose, United States Attorney, Caroline D. Ciraolo, Principal
Deputy Assistant Attorney General, Thomas J. Clark, Marion E.M. Erickson, UNITED
STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
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Eric Appelbaum appeals from the district court’s order denying his motion for costs
and attorney’s fees pursuant to 26 U.S.C. § 7430 (2012). We have reviewed the materials
before the court, including the parties’ briefs and the district court’s opinions, and we find
no reversible error. Accordingly, we affirm for the reasons stated by the district court.
United States v. Appelbaum, No. 5:12-cv-00186-RLV-DSC (W.D.N.C. July 27, 2016). 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
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