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Eze v. Comm'r of Internal Revenue

United States Court of Appeals, Fourth Circuit
Oct 23, 2023
No. 23-1062 (4th Cir. Oct. 23, 2023)

Opinion

23-1062

10-23-2023

NNABUGWU EZE, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Nnabugwu Eze, Appellant Pro Se. Janet A. Bradley, Joan Iris Oppenheimer, U.S. DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.


UNPUBLISHED

Submitted: October 19, 2023

Appeal from the United States Tax Court. (Tax Ct. No. 21425-19)

Nnabugwu Eze, Appellant Pro Se.

Janet A. Bradley, Joan Iris Oppenheimer, U.S. DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before KING and WYNN, Circuit Judges, and TRAXLER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Unpublished opinions are not binding precedent in this circuit.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


Summaries of

Eze v. Comm'r of Internal Revenue

United States Court of Appeals, Fourth Circuit
Oct 23, 2023
No. 23-1062 (4th Cir. Oct. 23, 2023)
Case details for

Eze v. Comm'r of Internal Revenue

Case Details

Full title:NNABUGWU EZE, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Court of Appeals, Fourth Circuit

Date published: Oct 23, 2023

Citations

No. 23-1062 (4th Cir. Oct. 23, 2023)