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Fourth Circuit Affirms Tax Lien Foreclosure Decision

AUG. 22, 2019

Carter, Lewis F. v. United States

DATED AUG. 22, 2019
DOCUMENT ATTRIBUTES
  • Case Name
    United States v. Lewis F. Carter
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 19-1342
  • Judge
    Per Curiam
  • Parallel Citation
    775 Fed. Appx. 755
    2019 WL 3960652
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-32357
  • Tax Analysts Electronic Citation
    2019 TNTF 164-27

Carter, Lewis F. v. United States

UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
LEWIS F. CARTER,
Defendant-Appellant,
and
MARY CARTER; BOBBY CARTER; VIRGINIA DEPARTMENT OF TAXATION,
Defendants.

UNPUBLISHED

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

Appeal from the United States District Court for the Eastern District of Virginia, at Richmond.

M. Hannah Lauck, District Judge. (3:16-cv-00674-MHL)

Submitted: August 20, 2019

Decided: August 22, 2019

Before FLOYD and RUSHING, Circuit Judges, and SHEDD, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Lewis F. Carter, Appellant Pro Se. Bruce R. Ellisen, Randolph Lyons Hutter, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Lewis F. Carter appeals the district court's order granting summary judgment to the United States in its action seeking to foreclose federal tax liens. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Carter, No. 3:16-cv-00674-MHL (E.D. Va. Sept. 12, 2018). We deny Carter's motions for a stay pending appeal and for a hearing, and 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

DOCUMENT ATTRIBUTES
  • Case Name
    United States v. Lewis F. Carter
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 19-1342
  • Judge
    Per Curiam
  • Parallel Citation
    775 Fed. Appx. 755
    2019 WL 3960652
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-32357
  • Tax Analysts Electronic Citation
    2019 TNTF 164-27
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