COURT DISMISSES SUIT SEEKING REFUND FOR RESPONSIBLE PERSON PENALTY.
APR. 20, 2000
Shumate, Joseph B., Jr. v. U.S.
DOCUMENT ATTRIBUTES
- Case NameJOSEPH B. SHUMATE, JR., Plaintiff-Appellant v. UNITED STATES OF AMERICA, Defendant-Appellee.
- CourtUnited States Court of Appeals for the Fourth Circuit
- DocketNo. 00-1153
- Judgeper curiam
- Cross-ReferenceJoseph B. Shumate Jr. v. United States, No. 94-448-R (May 20, 1999)
(For a summary, see Tax Notes, July 5, 1999, p. 78; for the full
text, see Doc 1999-20362 (6 original pages) or 1999 TNT 124-12.) - Parallel Citation213 F.3d 6322000-1 U.S. Tax Cas. (CCH) P50,40086 A.F.T.R.2d (RIA) 2000-59922000 U.S. App. LEXIS 71652000 WL 431642
- Code Sections
- Subject Area/Tax Topics
- Index Termspayment, failure of, responsible personrefunds, taxpayer suits
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23643 (1 original page)
- Tax Analysts Electronic Citation2000 TNT 178-7
Shumate, Joseph B., Jr. v. U.S.
NOT FOR PUBLICATION
U.S. COURT OF APPEALS,
4TH CIRCUIT
April 20, 2000
Affirming a District Court decision, 99-1 USTC paragraph 60,601.
Joseph B. Shumate, Jr., pro se. David I. Pincus, Joel L.
McElvain, Department of Justice, Washington, D.C. 20530, for
defendant-appellee.
Before: Widener and Wilkins, Circuit Judges, and Hamilton,
Senior Circuit Judge.
OPINION
[1] PER CURIAM: Joseph B. Shumate, Jr., appeals the district court's orders awarding judgment to the United States on his tax refund suit. Our review of the record discloses no reversible error. Accordingly, we affirm on the reasoning of the district court. See Shumate v. United States, No. CA-94-448-7 (W.D. Va. May 20 [99-1 USTC paragraph 50,601], Oct. 25, & Dec. 10, 1999). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
[2] AFFIRMED
DOCUMENT ATTRIBUTES
- Case NameJOSEPH B. SHUMATE, JR., Plaintiff-Appellant v. UNITED STATES OF AMERICA, Defendant-Appellee.
- CourtUnited States Court of Appeals for the Fourth Circuit
- DocketNo. 00-1153
- Judgeper curiam
- Cross-ReferenceJoseph B. Shumate Jr. v. United States, No. 94-448-R (May 20, 1999)
(For a summary, see Tax Notes, July 5, 1999, p. 78; for the full
text, see Doc 1999-20362 (6 original pages) or 1999 TNT 124-12.) - Parallel Citation213 F.3d 6322000-1 U.S. Tax Cas. (CCH) P50,40086 A.F.T.R.2d (RIA) 2000-59922000 U.S. App. LEXIS 71652000 WL 431642
- Code Sections
- Subject Area/Tax Topics
- Index Termspayment, failure of, responsible personrefunds, taxpayer suits
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23643 (1 original page)
- Tax Analysts Electronic Citation2000 TNT 178-7
