Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-09-09011/USCOURTS-ca10-09-09011-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Marian L. Moline
Appellant

Document Text:

*

After examining the briefs and appellate record, this panel has determined

unanimously that oral argument would not materially assist the determination of

this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is

therefore ordered submitted without oral argument. This order and judgment is

not binding precedent except under the doctrines of law of the case, res judicata,

and collateral estoppel. It may be cited, however, for its persuasive value

consistent with Fed. R. App. P. 32.1 and 10th Cir. R. 32.1. 

FILED

United States Court of Appeals

Tenth Circuit

February 3, 2010

Elisabeth A. Shumaker

Clerk of Court

UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

MARIAN L. MOLINE,

Petitioner - Appellant, No. 09-9011

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

(CIR No. 171-07L)

ORDER AND JUDGMENT*

Before HARTZ, ANDERSON, and TYMKOVICH, Circuit Judges.

Marian L. Moline is another tax protester who insists on clogging the

system with ridiculous arguments. She appeals an adverse decision of the Tax

Court. We have jurisdiction under 26 U.S.C. § 7483. We affirm for the reasons 

Appellate Case: 09-9011 Document: 01018360591 Date Filed: 02/03/2010 Page: 1
-2-

cogently explained in the Tax Court’s memorandum opinion in this case.

ENTERED FOR THE COURT

Harris L Hartz

Circuit Judge

Appellate Case: 09-9011 Document: 01018360591 Date Filed: 02/03/2010 Page: 2