Fourth Circuit Affirms Tax Court on Deficiencies, Additions to Tax
Nnabugwu Eze v. Commissioner
- Case NameNnabugwu Eze v. Commissioner
- CourtUnited States Court of Appeals for the Fourth Circuit
- DocketNo. 23-1062
- JudgePer Curiam
- Parallel Citation2023-1 U.S. Tax Cas. (CCH) P50,2552023 WL 6972451
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2023-30625
- Tax Analysts Electronic Citation2023 TNTF 203-302023 TPR 44-15
Nnabugwu Eze v. Commissioner
NNABUGWU EZE,
Petitioner–Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent–Appellee.
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Appeal from the United States Tax Court. (Tax Ct. No. 21425-19)
Submitted: October 19, 2023
Decided: October 23, 2023
Before KING and WYNN, Circuit Judges, and TRAXLER, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Nnabugwu Eze, Appellant Pro Se. Janet A. Bradley, Joan Iris Oppenheimer, U.S. DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Nnabugwu Eze appeals the tax court's orders upholding the Commissioner's determination of a deficiency and an addition to tax with respect to Eze's 2015 and 2016 federal income tax liability and denying Eze's motion to vacate. We have reviewed the record and the tax court's decisions and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Eze v. Comm'r of Internal Revenue, No. 21425-19 (U.S.T.C. Oct. 12, 2022; Nov. 3, 2022). 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
- Case NameNnabugwu Eze v. Commissioner
- CourtUnited States Court of Appeals for the Fourth Circuit
- DocketNo. 23-1062
- JudgePer Curiam
- Parallel Citation2023-1 U.S. Tax Cas. (CCH) P50,2552023 WL 6972451
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2023-30625
- Tax Analysts Electronic Citation2023 TNTF 203-302023 TPR 44-15