Opinion
No. 15-2527
12-16-2016
DOUGLAS E. LITTLE, Personal Representative for the Estate of Theodore B. Gould, Plaintiff - Appellant, v. UNITED STATES OF AMERICA, Commissioner of Internal Revenue John Koskinen; LORETTA E. LYNCH, Attorney General, Defendants - Appellees.
Paul M. Donovan, LAROE, WINN, MOERMAN & DONOVAN, Washington, D.C., for Appellant. Caroline D. Ciraolo, Acting Assistant Attorney General, Bridget M. Rowan, Sherra Wong, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.
UNPUBLISHED Appeal from the United States District Court for the Western District of Virginia, at Charlottesville. Norman K. Moon, Senior District Judge. (3:15-cv-00038-NKM) Before WILKINSON and DIAZ, Circuit Judges, and HAMILTON, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Paul M. Donovan, LAROE, WINN, MOERMAN & DONOVAN, Washington, D.C., for Appellant. Caroline D. Ciraolo, Acting Assistant Attorney General, Bridget M. Rowan, Sherra Wong, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit. PER CURIAM:
Douglas E. Little, as personal representative for the Estate of Theodore B. Gould, appeals from the district court's order dismissing Gould's complaint on the basis of sovereign immunity and res judicata. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Gould v. United States, No. 3:15-cv-00038-NKM (W.D. Va. Nov. 10, 2015). 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