Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-01245/USCOURTS-ca4-15-01245-0/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UNPUBLISHED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. 15-1245

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

GERARD O’SHEA; KATHNELL O’SHEA; ALL ABOUT BEAUTY TRUST, Astrid 

N. Dilullio, Trustee (Astrid N. Dilullio dismissed from this 

matter pursuant to the Court’s Order entered 05/30/2013) 

Gerard O’Shea and Kathnell O’Shea Trustees,

Defendants – Appellants,

and

KIM J. O’SHEA; GENESIS TRUST, Gerard O’Shea and Kathnell 

O’Shea, Trustees; GAND K TRUST, Gerard O’Shea, Kathnell 

O’Shea, and Kim J. O’Shea, Trustees,

Defendants.

Appeal from the United States District Court for the Southern 

District of West Virginia, at Beckley. Irene C. Berger, District 

Judge. (5:12-cv-04075)

Submitted: July 23, 2015 Decided: July 27, 2015

Before NIEMEYER and KING, Circuit Judges, and HAMILTON, Senior 

Circuit Judge.

Affirmed by unpublished per curiam opinion.

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Gerard O’Shea, Kathnell O’Shea, Appellants Pro Se. Marion 

Elizabeth Erickson, Robert William Metzler, Tax Division, UNITED 

STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

Gerard and Kathnell O’Shea and All About Beauty Trust appeal 

from the district court’s orders reducing to judgment the 

Commissioner of Internal Revenue’s tax assessments against each of 

them for unpaid tax liabilities for the 2002, 2003, and 2004 tax 

years. We have reviewed the record and find no reversible error. 

Accordingly, we affirm for the reasons stated by the district 

court. United States v. O’Shea, No. 5:12-cv-04075 (S.D.W. Va. 

Feb. 20, 24, & 27, 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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