Opinion
No. 10-1273.
Submitted: November 30, 2010.
Decided: December 3, 2010.
Appeal from the United States Tax Court. (Tax Ct. Nos. 00-247; 00-714).
Daniel B. Allison, II, Appellant Pro Se. Curtis Clarence Pett, Bruce R. Ellisen, United States Department of Justice, Washington, D.G., for Appellee.
Before WILKINSON, KEENAN, and WYNN, Circuit Judges.
Affirmed by unpublished PER CURIAM opinion.
Unpublished opinions are not binding precedent in this circuit.
Daniel B. Allison, II, individually and as the administrator of the Estate of Mary V. Allison, appeals from the tax court's orders imposing sanctions on him and upholding the Commissioner's determination of a deficiency in the estate's gift tax. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Estate of Mary V. Allison v. Comm'r of IRS, Nos. 00-247; 00-714 (U.S.T.C. Feb. 12, 2009 Dec. 1, 2009). 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.
AFFIRMED.