Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02020/USCOURTS-ca4-15-02020-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Curtis E. Leyshon
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-2020

CURTIS E. LEYSHON,

Petitioner – Appellant,

– ,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. 

(Tax Ct. No. 020983-13)

Submitted: May 18, 2016 Decided: May 20, 2016

Before SHEDD, DIAZ, and HARRIS, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Curtis Edward Leyshon, Appellant Pro Se. Caroline D. Ciraolo,

Acting Assistant Attorney General, Bridget M. Rowan, Clint A.

Carpenter, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, 

Washington, D.C.; Olivia H. Rembach, Amy Dyar Seals, INTERNAL 

REVENUE SERVICE, Greensboro, North Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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2

PER CURIAM:

Curtis E. Leyshon appeals the tax court’s order sustaining

the Commissioner’s assessment of a deficiency and penalty with 

respect to his 2010 federal income tax liability and imposing a 

penalty pursuant to 26 U.S.C. § 6673(a)(1) (2012). We have 

reviewed the record and find no reversible error. Accordingly, 

we affirm for the reasons stated by the tax court. Leyshon v. 

Comm’r of Internal Revenue, Tax Ct. No. 020983-13 (U.S. Tax Ct. 

June 5, 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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