Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-08-01007/USCOURTS-ca4-08-01007-0/pdf.json

Parties Involved:
And Others
Appellee
Commissioner of Internal Revenue
Appellee
Joseph Deleon
Appellee
Theodore B. Gould
Appellant
Richard L. Grubaugh
Appellee
William Martin
Appellee
Barbara Petrohovich
Appellee
Charles Pine
Appellee
United States of America
Appellee
Ann M. Welhaf
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 08-1007

THEODORE B. GOULD,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA; COMMISSIONER OF INTERNAL REVENUE

SERVICE; JOSEPH DELEON; RICHARD L. GRUBAUGH; BARBARA

PETROHOVICH; WILLIAM MARTIN; CHARLES PINE; ANN M. WELHAF; AND

OTHERS,

Defendants - Appellees.

Appeal from the United States District Court for the Western

District of Virginia, at Charlottesville. Norman K. Moon, District

Judge. (3:06-cv-00008-nkm)

Submitted: May 29, 2008 Decided: June 4, 2008

Before TRAXLER, GREGORY and SHEDD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Theodore B. Gould, Appellant Pro Se. Ivan C. Dale, UNITED STATES

DEPARTMENT OF JUSTICE, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 08-1007 Doc: 15 Filed: 06/04/2008 Pg: 1 of 2
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PER CURIAM:

Theodore B. Gould appeals from the district court’s

orders: (1) dismissing his complaint in which he alleged

conspiracy and fraud and sought a refund of taxes and compensatory

damages, and (2) denying his motion for reconsideration of the

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

Accordingly, we affirm for the reasons stated by the district

court. See Gould v. United States, No. 3:06-00008-nkm (W.D. Va.

Aug. 9 & Oct. 16, 2007). We dispense with oral argument because

the facts and legal contentions are adequately presented in the

materials before the court and argument would not aid the

decisional process.

AFFIRMED

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