Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-10-01442/USCOURTS-ca4-10-01442-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Internal Revenue Service
Appellee
Shenae A. Outerbridge
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 10-1442

SHENAE A. OUTERBRIDGE,

Petitioner – Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent – Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 7907-08)

Submitted: July 27, 2010 Decided: August 4, 2010

Before TRAXLER, Chief Judge, and WILKINSON and KEENAN, Circuit 

Judges.

Affirmed by unpublished per curiam opinion.

Shenae A. Outerbridge, Appellant Pro Se. John DiCicco, Kenneth 

W. Rosenberg, Bridget Maria Rowan, UNITED STATES DEPARTMENT OF 

JUSTICE, Washington, D.C.; William J. Wilkins, INTERNAL REVENUE 

SERVICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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2

PER CURIAM:

Shenae A. Outerbridge appeals from the tax court’s 

order disallowing her claimed business expenses and determining 

a deficiency in her 2006 income tax. We have reviewed the 

record and the tax court’s opinion and find no abuse of 

discretion and no clear error. Accordingly, we affirm for the 

reasons stated by the tax court. Outerbridge v. Comm’r of 

Internal Revenue, Tax Ct. No. 7907-08 (U.S.T.C. July 21, 2009 & 

Jan. 11, 2010). 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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