Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-08-01226/USCOURTS-ca4-08-01226-0/pdf.json

Parties Involved:
Disamodha C. Amarasinghe
Appellant
Narlie Amarasinghe
Appellant
Commissioner of Internal Revenue
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 08-1226

DISAMODHA C. AMARASINGHE; NARLIE AMARASINGHE,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

On Appeal from the United States Tax Court. (Tax Ct. No. 06-15883)

Submitted: June 19, 2008 Decided: June 23, 2008

Before WILKINSON, NIEMEYER, and MICHAEL, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Disamodha C. Amarasinghe, Narlie Amarasinghe, Appellants Pro Se.

Donald L. Korb, INTERNAL REVENUE SERVICE, Washington, D.C.; Teresa

Ellen McLaughlin, Patrick J. Urda, 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Unpublished opinions are not binding precedent in this circuit.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:

Disamodha C. Amarasinghe and Narlie Amarasinghe appeal

from the tax court’s order upholding the Commissioner’s

determination of a deficiency in the Amarasinghes’ income tax for

2002. We have reviewed the record and find no reversible error.

Accordingly, we affirm for the reasons stated by the tax court.

See Amarasinghe v. Comm’r. of Internal Revenue, Tax Ct. No. 06-

15883 (U.S.T.C. Nov. 9, 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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