Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02527/USCOURTS-ca4-15-02527-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-2527

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.

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)

Submitted: October 28, 2016 Decided: December 16, 2016

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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

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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

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