Case Name: UNITED STATES of America, Plaintiff-Appellee, v. Nancy E. LLOYD, individually and doing business as Wings of Freedom, Defendant-Appellant
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2006-06-28
Citations: 187 F. App'x 282
Docket Number: No. 06-1101
Parties: UNITED STATES of America, Plaintiff—Appellee, v. Nancy E. LLOYD, individually and doing business as Wings of Freedom, Defendant—Appellant.
Judges: Before NIEMEYER, MICHAEL, and GREGORY, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 187
Pages: 282–283

Head Matter:
UNITED STATES of America, Plaintiff—Appellee, v. Nancy E. LLOYD, individually and doing business as Wings of Freedom, Defendant—Appellant.
No. 06-1101.
United States Court of Appeals, Fourth Circuit.
Submitted: June 22, 2006.
Decided: June 28, 2006.
Nancy E. Lloyd, Appellant Pro Se. Gilbert Steven Rothenberg, Curtis Clarence Pett, Andrea R. Tebbets, Richard T. Morrison, United States Department of Justice, Washington, D.C., for Appellee.
Before NIEMEYER, MICHAEL, and GREGORY, Circuit Judges.
Affirmed by unpublished PER CURIAM opinion.
Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).

Opinion:
PER CURIAM:
Nancy E. Lloyd appeals the district court's order granting a permanent injunction against her based on her activities in promoting abusive tax shelters. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Lloyd, No. l:04-cv-00274-NCT (M.D.N.C. Dec. 6, 2005). We deny Lloyd's motion for a stay, deny the motions for sanctions, and 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