Case Name: UNITED STATES of America, Plaintiff-Appellee, v. William L. WALLIS, Defendant-Appellant
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2018-03-07
Citations: 714 F. App'x 257
Docket Number: No. 17-1736
Parties: UNITED STATES of America, Plaintiff-Appellee, v. William L. WALLIS, Defendant-Appellant.
Judges: Before GREGORY, Chief Judge, and MOTZ and WYNN, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 714
Pages: 257–257

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. William L. WALLIS, Defendant-Appellant.
No. 17-1736
United States Court of Appeals, Fourth Circuit.
Submitted: February 28, 2018
Decided: March 7, 2018
Gary M. Bowman, Roanoke, Virginia, for Appellant. Rick A. Mountcastle, Acting United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Roanoke, Virginia; David A. Hubbert, Deputy Assistant Attorney General, Teresa E. McLaughlin, Robert J. Branman, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Before GREGORY, Chief Judge, and MOTZ and WYNN, Circuit Judges.

Opinion:
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
William L. Wallis appeals the district court's orders granting partial summary judgment in favor of the Government on its complaint for unpaid individual and trust fund taxes for Wallis and three companies in which he was involved, adopting the recommendation of the magistrate judge and issuing final judgment in the amounts requested by the Government, and denying reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Wallis, No. 6:14-cv-00005-NKM-RSB, 2016 WL 411020, 2017 WL 933150 (W.D. Va. Feb. 1, 2016; Mar. 8, 2017; May 16, 2017). 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